Adoption of Revised Accounting Standards for Tax Effect Accounting
First written in FY2019-Q1. 5 of 6 entries say "Restated". Latest entry: FY2021.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
155 other companies' latest entry also says "Restated".
- FY2021RestatedAnnual report
「The Company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting and other standards from the beginning of the 178th fiscal year. The key management indicators and other figures for the 177th fiscal year reflect retrospective application of those accounting standards and other requirements.」
The presentation and measurement treatment following application of the partial amendments to the Accounting Standard for Tax Effect Accounting continues. - FY2020RestatedAnnual report
「The Company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and other standards from the beginning of the 178th fiscal year. The key management indicators and other figures for the 177th fiscal year reflect retrospective application of those accounting standards and other requirements.」
The Company continues to apply the partial amendments to the Accounting Standard for Tax Effect Accounting from the beginning of the 178th fiscal year. - FY2019RestatedAnnual report
「The Company applied the partial amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and other standards from the beginning of the current fiscal year, changing the presentation method so that deferred tax assets are presented under investments and other assets and deferred tax liabilities under non-current liabilities.」
The Company applied the partial amendments to the Accounting Standard for Tax Effect Accounting from the beginning of the current fiscal year and continues to use the revised presentation classification. - FY2019-Q3RestatedAnnual report
「The Company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and other standards from the beginning of the first quarter, and presents deferred tax liabilities under non-current liabilities.」
The Company applied the partial amendments to the Accounting Standard for Tax Effect Accounting and other standards from the beginning of the first quarter and continues to present deferred tax liabilities under non-current liabilities. - FY2019-Q2RestatedAnnual report
「The Company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and other standards from the beginning of the first quarter, and presents deferred tax liabilities under non-current liabilities.」
The Company applied the partial amendments to the Accounting Standard for Tax Effect Accounting and other standards from the beginning of the first quarter and continues to present deferred tax liabilities under non-current liabilities. - FY2019-Q1First statedAnnual report
「The Company has applied the partial revision of the Accounting Standard for Tax Effect Accounting and related standards from the beginning of the current first quarter accounting period, and presents deferred tax liabilities under non-current liabilities.」
The Company applied the partial amendments to the Accounting Standard for Tax Effect Accounting and other standards from the beginning of the first quarter of the current fiscal year, changing the presentation classification of deferred tax liabilities.