Adoption of Revised Tax Effect Accounting Standards
First written in FY2019-Q1. 4 of 5 entries say "Restated". Latest entry: FY2021.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2021RestatedAnnual 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 76th fiscal period. Accordingly, the key management indicators and other information for the 75th fiscal period have been presented after retrospective application of those accounting standards and other relevant standards.」
The amended accounting standard for tax-effect accounting has been applied from the beginning of the 76th fiscal period, and prior-period indicators continue to be presented after retrospective application. - FY2020RestatedAnnual 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 76th fiscal period. Accordingly, the key management indicators and other information for the 75th fiscal period have been presented after retrospective application of those accounting standards and other relevant standards.」
The amended accounting standard for tax-effect accounting has been applied from the beginning of the 76th fiscal period, and prior-period indicators continue to be presented after retrospective application. - FY2019-Q3RestatedAnnual report
「The company has applied the "Partial Amendments to Accounting Standards for Tax Effect Accounting" (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter of the current consolidated fiscal year, presenting deferred tax assets under investments and other assets and deferred tax liabilities under non-current liabilities.」
The disclosure continues to reflect the adoption of the amended accounting standard for tax-effect accounting and the change in presentation categories. - FY2019-Q2RestatedAnnual report
「The company has applied the "Partial Amendments to Accounting Standards for Tax Effect Accounting" (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter of the current consolidated fiscal year, presenting deferred tax assets under investments and other assets and deferred tax liabilities under non-current liabilities.」
The company continues to disclose the application of the revised accounting standard for tax-effect accounting and the change in the presentation classification of deferred tax assets and liabilities. - FY2019-Q1First statedAnnual report
「We adopted the partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, issued 16 February 2018) and related standards from the beginning of the first quarter under review. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The amendments to the accounting standards for tax effect accounting were applied from the beginning of the first quarter of the current consolidated fiscal year, and the presentation classification of deferred tax assets and liabilities was changed.