Early Adoption of Partial Amendments to the Accounting Standard for Tax Effect Accounting
First written in FY2018. 3 of 4 entries say "Restated". Latest entry: FY2019-Q3.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
155 other companies' latest entry also says "Restated".
- FY2019-Q3RestatedAnnual report
「The Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other standards have been applied since the end of the previous fiscal year, and the key management indicators and other information for the third quarter of the previous consolidated fiscal year reflect retrospective application of those standards.」
The partial amendments to the tax-effect accounting standard applied since the end of the previous fiscal year continue to be applied to the key management indicators and other information for the third quarter. - FY2019-Q2RestatedAnnual report
「The Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other standards have been applied since the end of the previous fiscal year, and the key management indicators and other information for the second cumulative quarter of the previous consolidated fiscal year reflect retrospective application of those standards.」
The partial amendments to the tax-effect accounting standard applied since the end of the previous fiscal year continue to be applied. - FY2019-Q1RestatedAnnual report
「The Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other standards have been applied since the end of the previous fiscal year, and the key management indicators and other information for the first cumulative quarter of the previous consolidated fiscal year reflect retrospective application of those standards.」
The partial amendments to the tax-effect accounting standard applied in FY2018 have continued to be applied since the end of the previous fiscal year. - FY2018First statedAnnual report
「In connection with the availability of the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018; hereinafter, the "Partial Amendments to the Tax Effect Accounting Standard") for application from the consolidated financial statements for the year-end of the current consolidated fiscal year, the company applied the Partial Amendments to the Tax Effect Accounting Standard early, beginning with the current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, deferred tax liabilities under non-current liabilities, and the notes related to tax-effect accounting have been changed.」
The company applied the partial amendments to the tax-effect accounting standard early from the current consolidated fiscal year and changed the presentation classifications and disclosure of notes.