Application of the accounting standards for tax-effect accounting and related standards
First written in FY2019-Q1. 2 of 4 entries say "Restated". Latest entry: FY2025-H1.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
3 other companies' latest entry also says "Other".
- FY2025-H12022 revised accounting standards appliedAnnual report
「From the beginning of the interim consolidated accounting period, we applied the Accounting Standard for the Classification of Income Taxes, Including Enterprise Taxes (ASBJ Statement No. 27, 28 October 2022) and related guidance.」
The company applied the 2022 revised accounting standards concerning the presentation classification of income taxes and the Implementation Guidance on Tax Effect Accounting from the beginning of the interim consolidated accounting period. It states that there was no impact on the financial statements. - FY2019RestatedAnnual report
「The company applied the partial revision of the “Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018) and related standards from the beginning of the fiscal year, changing the presentation method so that deferred tax assets are presented under investments and other assets and deferred tax liabilities under fixed liabilities.」
The disclosure continues to describe, for the full fiscal year, the application of the tax-effect accounting standards and the change in presentation classifications for deferred tax assets and liabilities. - FY2019-Q2RestatedAnnual report
「The Company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting and other relevant standards from the beginning of the first quarter of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The disclosure continues to describe the application of the tax-effect accounting standards and the change in presentation classifications in the current quarter. - FY2019-Q1First statedAnnual report
「We have applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting and other relevant standards from the beginning of the first quarter of the current fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The company applied the accounting standards and related guidance on tax-effect accounting from the beginning of the first quarter of the fiscal year and changed the presentation classifications of deferred tax assets and liabilities.