Application of the Accounting Standards for Business Combinations and Related Matters and the Guidance on Recoverability of Deferred Tax Assets
First written in FY2017-Q3. 9 of 11 entries say "Restated". Latest entry: FY2025-H1.
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- FY2025-H1RestatedAnnual report
「During the six-month interim consolidated accounting period, there were no material changes to the management policies, management strategies or other matters established by the Group.」
The company states that there have been no material changes to its management policies or strategies, indicating the continuation of its existing plans and strategies. - FY2021RestatedAnnual report
「The transactions have been accounted for as transactions under common control in accordance with the Accounting Standard for Business Combinations and the Implementation Guidance on Accounting Standard for Business Combinations and Accounting Standard for Business Divestitures and Other Matters.」
The accounting treatment for transactions under common control based on the Accounting Standard for Business Combinations and related standards continues to be applied to the absorption-type merger of 株式会社日本空調東海. - FY2021-Q1RestatedAnnual report
「The transactions have been accounted for as transactions under common control in accordance with the Accounting Standard for Business Combinations and the Implementation Guidance on Accounting Standard for Business Combinations and Accounting Standard for Business Divestitures and Other Matters.」
The accounting treatment for transactions under common control based on the Accounting Standard for Business Combinations and related standards is applied to the absorption-type merger of 株式会社日本空調東海. - FY2020RestatedAnnual report
「The transactions have been accounted for as transactions under common control in accordance with the Accounting Standard for Business Combinations and the Implementation Guidance on Accounting Standard for Business Combinations and Accounting Standard for Business Divestitures and Other Matters.」
The accounting treatment for transactions under common control based on the Accounting Standard for Business Combinations and related standards continues to be applied to the absorption-type merger of a subsidiary. - FY2019RestatedAnnual report
「The Company has applied the Partial Amendments to Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) from the beginning of the fiscal year under review, and has changed the presentation method so that deferred tax assets are presented under investments and other assets and deferred tax liabilities under non-current liabilities.」
The partial amendments to the accounting standards for tax-effect accounting were applied from the beginning of the fiscal year, and the change in the presentation classifications of deferred tax assets and liabilities is also reported in the annual results. - FY2019-Q3RestatedAnnual report
「The Company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting and other relevant standards from the beginning of the first quarter of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The partial amendments to the accounting standards for tax-effect accounting and related guidance were applied from the beginning of the fiscal year, and the presentation classifications of deferred tax assets and liabilities were changed. This continues to be reported. - FY2019-Q2RestatedAnnual report
「The Company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting and other relevant standards from the beginning of the first quarter of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The partial amendments to the accounting standards for tax-effect accounting and related guidance were applied from the beginning of the fiscal year, and the presentation classifications of deferred tax assets and liabilities were changed. This continues to be reported. - FY2019-Q1AdvancedAnnual report
「We have applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting and other relevant standards from the beginning of the first quarter of the current fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The amendments to the accounting standard for tax-effect accounting were applied from the beginning of the first quarter, changing the presentation of deferred tax assets and liabilities. - FY2018RestatedAnnual report
「The transactions have been accounted for as transactions under common control in accordance with the Accounting Standard for Business Combinations and the Implementation Guidance on Accounting Standard for Business Combinations and Accounting Standard for Business Divestitures and Other Matters.」
The accounting treatment for transactions under common control based on the Accounting Standard for Business Combinations and related standards continues to be applied to the absorption-type merger of a subsidiary and the additional acquisition of equity interests. - FY2017RestatedAnnual report
「The Application Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) has been applied from the current consolidated fiscal year.」
The application of the Accounting Standard for Business Combinations and related standards and the Implementation Guidance on Recoverability of Deferred Tax Assets continues to be reported in the annual results. - FY2017-Q3First statedAnnual report
「The Company has applied the Accounting Standard for Business Combinations and related standards from the first quarter of the current consolidated fiscal year. As a result, capital surplus increased by ¥298 million and retained earnings decreased by ¥419 million. The Implementation Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) has also been applied from the first quarter of the current consolidated fiscal year.」
This is the first mention of the changes in capital surplus and retained earnings resulting from the application of the Accounting Standard for Business Combinations and related standards, and of the application of the Implementation Guidance on Recoverability of Deferred Tax Assets.