Application of Partial Amendments to the Accounting Standards for Tax Effect Accounting
First written in FY2019-Q1. 4 of 5 entries say "Restated". Latest entry: FY2025-H1.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2025-H1RestatedAnnual report
「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 have been applied from the beginning of the first quarter of the consolidated fiscal year. Financial position figures are compared with those at the end of the previous consolidated fiscal year after retrospective treatment.」
As the Company has continued to apply the accounting treatment introduced in prior fiscal years, rather than newly applying the tax-effect accounting standard during the current interim consolidated accounting period, there have been no material changes in this thread. - FY2019RestatedAnnual report
「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 have been applied from the beginning of the current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The partial revisions to the accounting standards for tax effect accounting were applied from the beginning of the current consolidated fiscal year, and the presentation classifications of deferred tax assets and liabilities were changed, as reconfirmed. - FY2019-Q3RestatedAnnual report
「We have applied the “Partial Amendments to 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 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.」
It has been reconfirmed that, from the beginning of the first-quarter consolidated accounting period, the Company applied certain amendments to the accounting standard for tax-effect accounting and changed the presentation classification of deferred tax assets and liabilities. - FY2019-Q2RestatedAnnual report
「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 have been applied from the beginning of the first quarter of the consolidated fiscal year. Financial position figures are compared with those at the end of the previous consolidated fiscal year after retrospective treatment.」
The Company has reconfirmed that the partial amendments to the accounting standard for tax-effect accounting and related guidance have been applied from the beginning of the first quarter of the fiscal year, and that comparisons are based on figures after retrospective treatment. - FY2019-Q1First statedAnnual report
「The company has applied the partial amendment to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and related standards from the beginning of the first quarter consolidated accounting period. Financial position figures are compared with those for the end of the previous consolidated fiscal year after retrospective application.」
The Company has applied the partial amendments to the accounting standard for tax-effect accounting and related guidance from the beginning of the first quarter of the 71st fiscal year, and has changed the presentation of deferred tax assets and liabilities.