Application of Amendments to Tax Effect Accounting Standards
First written in FY2019-Q2. 2 of 5 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2025AdvancedAnnual report
「We have applied the "Accounting Standard for Accounting for Income Taxes, Inhabitant Taxes and Enterprise Taxes" (Accounting Standards Board of Japan Statement No. 27, dated 28 October 2022; hereinafter, the "2022 Revised Accounting Standard") and other standards from the beginning of the current consolidated fiscal year.」
The company applied the 2022 amendments to the accounting standards and other guidance from the beginning of the consolidated fiscal year, stating that the application had been completed. - FY2025-H1AdvancedAnnual report
「We have applied the Accounting Standard for Corporate Taxes, Inhabitant Taxes and Enterprise Taxes and related standards from the beginning of the interim consolidated fiscal period.」
The company applied the 2022 amendments to the accounting standards and other guidance concerning income taxes from the beginning of the interim consolidated accounting period. It stated that there was no impact on the consolidated financial statements. - FY2019RestatedAnnual report
「The company applied the Partial Amendments to Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) from the beginning of the consolidated fiscal year and changed its presentation method so that deferred tax assets are presented under investments and other assets and deferred tax liabilities under non-current liabilities.」
The company also disclosed for the full year that the revised tax-effect accounting standards and other guidance had been applied from the beginning of the fiscal year and that the presentation classifications for deferred tax assets and liabilities had been changed. - 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 company continues to disclose the application of the revised tax-effect accounting standards and other guidance and the resulting changes in the presentation classifications for deferred tax assets and liabilities. - FY2019-Q2First statedAnnual 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 company applied the revisions to accounting standards and other guidance on tax-effect accounting from the beginning of the first quarter of the consolidated fiscal year and changed the presentation classifications for deferred tax assets and liabilities.