Adoption of Amendments to the Accounting Standard for Tax-Effect Accounting
First written in FY2019-Q1. 3 of 4 entries say "Restated". Latest entry: FY2020.
1 other company's latest entry also says "Restated".
- FY2020RestatedAnnual report
「The partial revision of the “Accounting Standard for Tax Effect Accounting” (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other requirements have been adopted from the beginning of the 100th fiscal year. The key management indicators and other information for the 99th fiscal year reflect the retrospective application of those accounting standards and other requirements.」
The adoption of the revised tax-effect accounting standards and the retrospective application of comparative information continue to be disclosed. - FY2019RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018), among others, have been applied from the beginning of the consolidated fiscal year under review. Accordingly, the key management indicators and other information for the previous consolidated fiscal year have been presented after retrospective application of these accounting standards and related standards.」
The adoption of the revised standards on tax-effect accounting and the retrospective application of comparative information continue to be disclosed. - FY2019-Q3RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018), along with other applicable standards, have been applied from the beginning of the first quarter of the current consolidated fiscal year. Accordingly, the key management indicators and other figures for the cumulative third quarter of the previous consolidated fiscal year and the previous consolidated fiscal year reflect the retrospective application of these accounting standards and other applicable standards.」
The adoption of the revised standards on tax-effect accounting and the retrospective application of comparative information continue to be disclosed. - FY2019-Q1First statedAnnual report
「The partial revision of the “Accounting Standard for Tax Effect Accounting” (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other requirements have been adopted from the beginning of the first quarter of the current consolidated fiscal year, and the financial position is compared with the figures for the end of the previous consolidated fiscal year after retrospective application.」
The revised standards on tax-effect accounting were adopted from the beginning of the first quarter of the current consolidated accounting period, and comparative information is presented using figures after retrospective application.