Adoption of Accounting Standards and Other Rules for Tax Effect Accounting
First written in FY2019-Q3. 1 of 3 entries say "Restated". Latest entry: FY2025-H1.
1 other company's latest entry also says "Advanced".
- FY2025-H1AdvancedAnnual report
「The company has applied the "Accounting Standard for Accounting for Income Taxes" (ASBJ Statement No. 27, 28 October 2022) and other standards from the beginning of the 87th interim consolidated accounting period. Key management indicators and other information for the 86th interim consolidated accounting period and the 86th consolidated fiscal year reflect the retrospective application of these accounting standards and related guidance.」
The 2022 amendments to the accounting standards and related guidance for income taxes were applied from the beginning of the current interim consolidated accounting period, including retrospective application to comparative information. The company states that there was no impact on the interim consolidated financial statements. - 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.」
The accounting standards and related guidance for tax effect accounting were applied from the beginning of the current consolidated fiscal year, and the presentation and related notes were changed. - FY2019-Q3First statedAnnual report
「We have applied the partial amendments to the Accounting Standard for Tax Effect Accounting and related standards from the beginning of the first quarter of the fiscal year. Key management indicators for the first nine months and the prior fiscal year are therefore presented after retrospective application of the standards.」
The company applied the tax-effect accounting standards from the beginning of the first quarter and presented comparative information retrospectively.