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Daishin Chemical (4629) · FactRestated

Application of Accounting Standard No. 28 for Tax Effect Accounting

First written in FY2019-Q1. 5 of 6 entries say "Restated". Latest entry: FY2023-Q1.

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ProgressHeldSoftenedWorseRestatedFY2019-Q1 – FY2023-Q12018: 220182019: 220192020: 120202021: 020212022: 12022
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Reclassification of deferred tax items following amendments to tax-effect accounting standardsA theme 706 companies write about · 0 as a headwind · 0 as a tailwind

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Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 706 threads.
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  1. FY2023-Q1RestatedAnnual report

    「The Company estimates the effective tax rate after applying tax effect accounting to income before income taxes for the current fiscal year on a reasonable basis, and applies this estimated effective tax rate to income before income taxes for the quarter to calculate quarterly tax expense.」

    The Company has reconfirmed that quarterly tax expense is calculated using the estimated effective tax rate for the current fiscal year.
  2. FY2020RestatedAnnual report

    「The Company has applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the 67th fiscal year. Accordingly, the key management indicators for the 66th fiscal year are based on figures after retrospective application of the accounting standards and other relevant standards.」

    The Company has reconfirmed that it applied Accounting Standard No. 28 for Tax Effect Accounting and other standards from the beginning of the 67th fiscal year and that the comparative information is presented on a retrospective-application basis.
  3. FY2019RestatedAnnual report

    「The Company has applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the current fiscal year. The financial position is compared and analyzed against the previous fiscal year using figures after retrospective application of the accounting standards and other relevant standards.」

    The Company has reconfirmed that it applied Accounting Standard No. 28 for Tax Effect Accounting and other standards from the beginning of the fiscal year and that comparisons and analyses are based on figures after retrospective application.
  4. FY2019-Q3RestatedAnnual report

    「The Company has applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the third quarter of the current fiscal year. Accordingly, the key management indicators for the cumulative third quarter of the previous fiscal year and the previous fiscal year are based on figures after retrospective application of the accounting standards and other relevant standards.」

    The Company has reconfirmed that it applied the amendments to the standards relating to tax effect accounting from the beginning of the first quarter of the current fiscal year and that the comparative information is presented on a retrospective-application basis.
  5. FY2019-Q2RestatedAnnual report

    「The Company has applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter of the current fiscal year. Accordingly, the key management indicators for the cumulative second quarter of the previous fiscal year and the previous fiscal year are based on figures after retrospective application of the accounting standards and other relevant standards.」

    The Company has reconfirmed that it applied the amendments to the standards relating to tax effect accounting from the beginning of the first quarter of the current fiscal year and that the comparative information is presented on a retrospective-application basis.
  6. FY2019-Q1First statedAnnual 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 accounting period under review. Key management indicators for the previous first quarter and previous fiscal year reflect retrospective application of the amended standards.」

    The Company applied the amendments to the standards relating to tax effect accounting from the beginning of the first quarter of the current fiscal year, and the comparative information is presented on a retrospective-application basis.
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Application of Accounting Standard No. 28 for Tax Effect Accounting | DAISHIN CHEMICAL CO.,LTD. (4629) | Komori