Application of Partial Amendments to the Accounting Standard for Tax Effect Accounting, etc.
First written in FY2019-Q1. 2 of 4 entries say "Restated". Latest entry: FY2025-H1.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2025-H1Adoption of the Corporate Income Tax Accounting StandardAnnual report
「We have applied the Accounting Standard for Accounting for Income Taxes (Accounting Standard No. 27, 28 October 2022) and related standards from the beginning of the interim consolidated accounting period.」
The 2022 amendments to the accounting standards concerning income taxes and related standards were applied from the beginning of the current interim consolidated fiscal period. The change in accounting policy had no impact on the interim consolidated financial statements. - FY2019-Q3RestatedAnnual report
「The company has applied the partial amendment 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 fiscal year under review. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The company applied the amendments to the accounting standards for tax effect accounting from the beginning of the first quarter of the consolidated fiscal period and continues the treatment involving the changed presentation classification. - FY2019-Q2RestatedAnnual report
「The company has applied the partial amendment 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 fiscal year under review. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The company applied the amendments to the accounting standards for tax effect accounting from the beginning of the first quarter of the consolidated fiscal period and continues the treatment involving the changed presentation classification. - 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, and deferred tax liabilities under non-current liabilities.」
From the beginning of the first quarter of the current consolidated fiscal period, the company applied the amendments to the accounting standards for tax effect accounting and changed the presentation classification of deferred tax assets and liabilities.