Application of the revised accounting standard for tax-effect accounting
First written in FY2019-Q2. 3 of 4 entries say "Restated". Latest entry: FY2021-Q3.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
155 other companies' latest entry also says "Restated".
- FY2021-Q3RestatedAnnual report
「For us and certain domestic consolidated subsidiaries, with respect to the transition to the group aggregation system established under the Act Partially Amending the Income Tax Act and Other Acts (Act No. 8 of 2020), and the items for which the standalone tax system was revised in connection with that transition, the amounts of deferred tax assets and deferred tax liabilities are determined based on the provisions of the tax laws before amendment, in accordance with paragraph 3 of the Practical Response Report No. 39, “Treatment of Application of Tax Effect Accounting in Connection with the Transition from the Consolidated Taxation System to the Group Aggregation System” (31 March 2020), without applying the provisions of paragraph 44 of the Guidance on Accounting Standard for Tax Effect Accounting (ASBJ Guidance No. 28, 16 February 2018).」
グループ通算制度への移行に伴う税効果会計の適用方針が継続して記載されている。 - FY2020RestatedAnnual report
「「『税効果会計に係る会計基準』の一部改正」等を第80期の連結会計年度の期首から適用しており」
前期から適用した税効果会計基準改正と表示区分変更の扱いが通期開示でも継続している。 - FY2019-Q3RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and other standards were adopted from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under fixed liabilities.」
税効果会計基準の一部改正の適用と、繰延税金資産・負債の表示区分変更が継続して記載されている。 - FY2019-Q2First statedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and other standards were adopted from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under fixed liabilities.」
The partial amendments to the tax-effect accounting standards were applied from the beginning of the first quarter, changing the presentation of deferred tax assets and liabilities.