Adoption of the Revised Accounting Standard for Tax Effect Accounting and Changes in Presentation
First written in FY2019-Q1. 4 of 5 entries say "Restated". Latest entry: FY2022.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
155 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「The company has applied the "Accounting Standard for Current Income Taxes" (ASBJ Statement No. 27, 28 October 2022) and other standards from the beginning of the 87th interim consolidated fiscal year. Key management indicators and other information for the 86th interim consolidated fiscal year and the 86th consolidated fiscal year reflect the retrospective application of these accounting standards and related guidance.」
税効果会計基準改正の適用と繰延税金資産・負債の表示区分変更を年次財務諸表で再確認した。 - FY2019RestatedAnnual report
「The company has applied the "Accounting Standard for Current Income Taxes" (ASBJ Statement No. 27, 28 October 2022) and other standards from the beginning of the 87th interim consolidated fiscal year. Key management indicators and other information for the 86th interim consolidated fiscal year and the 86th consolidated fiscal year reflect the retrospective application of these accounting standards and related guidance.」
税効果会計基準改正の適用と、繰延税金資産・負債の表示区分変更を年次財務諸表で再確認した。 - 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.」
FY2019-Q1から適用した税効果会計基準改正と繰延税金資産・負債の表示区分変更を再掲している。 - FY2019-Q2RestatedAnnual 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.」
FY2019-Q1から適用した税効果会計基準改正と繰延税金資産・負債の表示区分変更を再掲している。 - FY2019-Q1First statedAnnual report
「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 of the current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
税効果会計に係る会計基準の一部改正を当第1四半期連結会計期間の期首から適用し、繰延税金資産・負債の表示区分を変更した。前第1四半期連結累計期間および前連結会計年度の主要指標等については遡及適用後の数値を表示している。