Application of the Revised Accounting Standard for Tax Effect Accounting and Related Standards
First written in FY2019-Q1. 3 of 4 entries say "Restated". Latest entry: FY2019.
The whole theme swung hardest in 2024: 1 of 7 companies on the "Worse" side.
157 other companies' latest entry also says "Restated".
- FY2019RestatedAnnual report
「The company has applied, from the beginning of the current fiscal year, the Partial Amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018), and presents deferred tax assets under investments and other assets.」
The company confirmed for the full fiscal year that amendments to the tax effect accounting standards and related standards had been applied from the beginning of the fiscal year and that the presentation category for deferred tax assets had been changed. - FY2019-Q3RestatedAnnual report
「In addition, the company has applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018) and related standards from the beginning of the first-quarter accounting period, and compares financial position using figures for the end of the previous fiscal year after retrospective adjustment.」
The company has reconfirmed the application from the beginning of the fiscal year of partial amendments to the accounting standards and related standards for tax effect accounting and the use of figures for the end of the previous fiscal year after retrospective adjustment for comparison. - 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 related standards have been adopted from the beginning of the first quarter, and the financial position is compared with the figures for the end of the previous fiscal year after retrospective application.」
The company has reconfirmed the application from the beginning of the fiscal year of partial amendments to the accounting standards and related standards for tax effect accounting and the use of figures for the end of the previous fiscal year after retrospective adjustment for comparison. - FY2019-Q1First statedAnnual report
「We have applied the partial amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and related standards from the beginning of the first quarter. For purposes of comparing financial position, we use figures for the end of the previous fiscal year after retrospective application.」
The company applied partial amendments to the accounting standards and related standards for tax effect accounting from the beginning of the current first-quarter accounting period, and uses figures for the end of the previous fiscal year after retrospective adjustment when comparing financial position.