Application of the revised accounting standard for tax-effect accounting
First written in FY2019-Q1. 4 of 6 entries say "Restated". Latest entry: FY2022.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2022DroppedAnnual reportThe accounting policies for the fiscal year ended March 2022 contain no identifiable separate section reiterating the application of the partial revisions to the Accounting Standard for Tax Effect Accounting.
- FY2021RestatedAnnual report
「The company has applied the partial revisions to the 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 38th fiscal year. The key management indicators and other figures for the 37th fiscal year therefore reflect retrospective application of those accounting standards and related requirements.」
The company reiterates that it applied partial revisions to the Accounting Standard for Tax Effect Accounting and related standards from the beginning of the 38th fiscal year. - FY2019RestatedAnnual report
「The company has applied the partial revisions to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) from the beginning of the consolidated fiscal year, presents deferred tax assets under investments and other assets, and has changed the related tax-effect accounting notes.」
The company reiterates that it applied partial revisions to the Accounting Standard for Tax Effect Accounting from the beginning of the consolidated fiscal year and changed the presentation classification and notes. - FY2019-Q3RestatedAnnual report
「The company has applied the partial revisions to the 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, and presents deferred tax assets under investments and other assets.」
The company applied partial revisions to the Accounting Standard for Tax Effect Accounting and related standards from the beginning of the first quarter of the consolidated fiscal year, and has restated the presentation of deferred tax assets under investments and other assets. - 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 consolidated accounting period, and presents deferred tax assets under investments and other assets.」
The company applied partial revisions to the Accounting Standard for Tax Effect Accounting and related standards from the beginning of the first quarter of the consolidated fiscal year, and has restated the presentation of deferred tax assets under investments and other assets. - FY2019-Q1First statedAnnual report
「We have applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018) and related standards from the beginning of the first quarter of the current consolidated fiscal year, and deferred tax assets are presented under investments and other assets.」
The company applied partial revisions to the Accounting Standard for Tax Effect Accounting and related standards from 1 April 2018, and changed the presentation classification of deferred tax assets.