Adoption of the Revised Accounting Standard for Tax Effect Accounting
First written in FY2019-Q1. 3 of 4 entries say "Restated". Latest entry: FY2021.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2021RestatedAnnual report
「「『税効果会計に係る会計基準』の一部改正」（企業会計基準第28号 2018年２月16日）等を第139期の期首から適用しており、第138期に係る主要な経営指標等につきましては、当該会計基準等を遡って適用した後の指標等となっております。」
税効果会計基準の改正を遡及適用した会計処理を継続している。 - FY2019-Q3RestatedAnnual 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, and presents deferred tax liabilities under non-current liabilities.」
第1四半期会計期間の期首から税効果会計基準の改正等を適用し、繰延税金負債を固定負債に表示する処理を継続している。 - FY2019-Q2RestatedAnnual 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, and presents deferred tax liabilities under non-current liabilities.」
第1四半期会計期間の期首から税効果会計基準の改正等を適用し、繰延税金負債を固定負債に表示する処理を継続している。 - FY2019-Q1First statedAnnual report
「The Company has applied the partial revision of the Accounting Standard for Tax Effect Accounting and related standards from the beginning of the current first quarter accounting period, and presents deferred tax liabilities under non-current liabilities.」
The revised tax-effect accounting standards were applied from the beginning of the first quarter, with deferred tax liabilities presented as non-current liabilities.