Adoption of Revised Tax Effect Accounting Standards
First written in FY2019-Q1. 2 of 3 entries say "Restated". Latest entry: FY2019.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
155 other companies' latest entry also says "Restated".
- FY2019RestatedAnnual report
「The company applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other standards from the beginning of the current consolidated fiscal year, changed the presentation method so that deferred tax assets are presented under investments and other assets and deferred tax liabilities under non-current liabilities, and changed the related tax-effect accounting notes.」
税効果会計に係る会計基準の一部改正等を期首から適用し、比較情報にも遡及適用している。 - FY2019-Q3RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018), along with other applicable standards, have been applied from the beginning of the first quarter of the current consolidated fiscal year. Accordingly, the key management indicators and other figures for the cumulative third quarter of the previous consolidated fiscal year and the previous consolidated fiscal year reflect the retrospective application of these accounting standards and other applicable standards.」
税効果会計に係る会計基準の一部改正等を第1四半期連結会計期間の期首から適用し、比較情報にも遡及適用したことを再掲している。 - FY2019-Q1First statedAnnual report
「The Partial Amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018), among others, have been applied from the beginning of the first quarter, and key management indicators for the first-quarter cumulative period and the previous consolidated fiscal year have been restated retrospectively after applying the standards.」
The Group adopted partial amendments to the tax effect accounting standards from the beginning of the first quarter and applied them retrospectively to comparative information.