Adoption of Partial Amendments to the Accounting Standard for Tax Effect Accounting
First written in FY2019-Q1. 4 of 5 entries say "Restated". Latest entry: FY2022.
The whole theme swung hardest in 2024: 1 of 9 companies on the "Worse" side.
155 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「繰延税金資産は、「繰延税金資産の回収可能性に関する適用指針」（企業会計基準適用指針第26号 2018年２月16日）に定める会社分類に基づき」
税効果会計基準及び繰延税金資産の回収可能性に関する適用指針に基づく処理を継続している。 - FY2019RestatedAnnual report
「「『税効果会計に係る会計基準』の一部改正」を当連結会計年度の期首から適用し、繰延税金資産は投資その他の資産の区分に表示し」
税効果会計基準の一部改正の適用と、繰延税金資産の表示区分変更を引き続き開示している。 - FY2019-Q3RestatedAnnual report
「We have adopted 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 first quarter of the fiscal year, and present deferred tax assets under investments and other assets.」
税効果会計に係る会計基準の一部改正等の適用と表示区分を引き続き開示している。 - FY2019-Q2RestatedAnnual report
「We have adopted 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 first quarter of the fiscal year, and present deferred tax assets under investments and other assets.」
税効果会計に係る会計基準の一部改正等の適用と、繰延税金資産の表示区分を引き続き開示している。 - FY2019-Q1First statedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and related standards have been applied from the beginning of the first quarter, and deferred tax assets are presented under investments and other assets.」
The company states that it applied partial amendments to the accounting standards for tax-effect accounting from the beginning of the first quarter and changed the presentation of deferred tax assets.