Adoption of Revised Tax-Effect Accounting Standards
First written in FY2019-Q1. 3 of 5 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2020DroppedAnnual reportThe explicit explanation of the application of the revisions to the accounting standards for tax-effect accounting, which had been included through the previous fiscal year, cannot be found in the body of the current year's report.
- FY2019RestatedAnnual report
「The company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) from the beginning of the fiscal year, and changed the presentation method so that deferred tax assets are included under investments and other assets and deferred tax liabilities under non-current liabilities.」
The company continues to state that it applied the revisions to the accounting standards for tax-effect accounting from the beginning of the current fiscal year and changed the presentation classification of deferred tax assets and liabilities. - FY2019-Q3RestatedAnnual report
「The company has applied the Partial Amendments to 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 of the consolidated fiscal year. Its financial position is compared and analyzed against the previous consolidated fiscal year using figures after retrospective application of those standards.」
The company continues to state that it applied revisions to the accounting standards for tax-effect accounting and related standards from the beginning of the first quarter of the consolidated fiscal year, and that comparisons and analyses use figures after application. - FY2019-Q2RestatedAnnual report
「The company has applied the Partial Amendments to 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 of the consolidated fiscal year. Its financial position is compared and analyzed against the previous consolidated fiscal year using figures after retrospective application of those standards.」
The company continues to state that it applied revisions to the accounting standards for tax-effect accounting and related standards from the beginning of the first quarter of the consolidated fiscal year, and that comparisons and analyses use figures after application. - FY2019-Q1First statedAnnual report
「We have applied the Partial Amendments to Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and related standards from the beginning of the first quarter. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The company applied revisions to the accounting standards for tax-effect accounting and related standards from the beginning of the first quarter of the current fiscal year, and changed the presentation classification of deferred tax assets and liabilities.