Application of Amendments to Tax-Effect Accounting Standards
First written in FY2019-Q2. 2 of 5 entries say "Restated". Latest entry: FY2025-H1.
The whole theme swung hardest in 2024: 1 of 9 companies on the "Worse" side.
15 other companies' latest entry also says "Achieved".
- FY2025-H1AchievedAnnual report
「The Company has applied, from the beginning of the current interim consolidated accounting period, the Accounting Standard for Accounting for Income Taxes, Resident Taxes and Business Taxes, etc. (ASBJ Statement No. 27, 28 October 2022; hereinafter, the “2022 amended accounting standard”) and related standards.」
The Company applied the accounting standards and other requirements concerning corporate income taxes, which had been scheduled for application from the beginning of the fiscal year ending March 2025, from the beginning of the current interim consolidated accounting period. - FY2024AdvancedAnnual report
「The standards will be applied from the beginning of the fiscal year ending March 2025.」
The Company newly disclosed plans to apply the new accounting standards and implementation guidance concerning the presentation classification of tax expenses and other matters from the beginning of the fiscal year ending March 2025. - FY2019RestatedAnnual report
「The Company applied the Partial Amendments to Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018, hereinafter the “Partial Amendments to the Tax Effect Accounting Standard”) from the beginning of the current consolidated fiscal year. It changed the presentation of deferred tax assets to the investments and other assets section and deferred tax liabilities to the non-current liabilities section, and also changed the related tax-effect accounting notes.」
The Company has reconfirmed that it applied the revisions to the tax-effect accounting standard from the beginning of the fiscal year and changed the presentation classifications and notes for deferred tax assets and liabilities. - FY2019-Q3RestatedAnnual report
「The Company has applied the “Partial Amendments to Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018), etc. from the beginning of the first quarter of the current fiscal year, presenting deferred tax assets under investments and other assets and deferred tax liabilities under non-current liabilities.」
The Company has reconfirmed that it applied revisions to the accounting standards for tax-effect accounting and other related revisions from the beginning of the fiscal year and changed the presentation classifications of deferred tax assets and liabilities. - FY2019-Q2First statedAnnual report
「The Company has applied the “Partial Amendments to Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018), etc. from the beginning of the first quarter of the current fiscal year, presenting deferred tax assets under investments and other assets and deferred tax liabilities under non-current liabilities.」
The Company applied revisions to the accounting standards for tax-effect accounting and other related revisions from the beginning of the first quarter of the current consolidated fiscal year, changing the presentation classifications of deferred tax assets and liabilities.