Adoption of Partial Amendments to the Accounting Standard for Tax Effect Accounting
First written in FY2019-Q1. 3 of 4 entries say "Restated". Latest entry: FY2019.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2019RestatedAnnual 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 平成30年２月16日）等を当連結会計年度の期首から適用しており、財政状態の状況については、当該会計基準等を遡って適用した後の数値で前連結会計年度との比較・分析を行っております。」
税効果会計基準の一部改正等を期首から適用し、遡及適用後の数値で比較・分析する処理を再確認している。 - FY2019-Q3RestatedAnnual report
「In addition, the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and related standards have been applied from the beginning of the first quarter of the current consolidated fiscal year. The financial position is compared and analysed against the previous consolidated fiscal year using figures after retrospective application of those accounting standards and related guidance.」
税効果会計に係る会計基準の一部改正等を期首から適用し、遡及適用後の数値で比較・分析していることを再確認している。 - FY2019-Q2RestatedAnnual report
「In addition, the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and related standards have been applied from the beginning of the first quarter of the current consolidated fiscal year. The financial position is compared and analysed against the previous consolidated fiscal year using figures after retrospective application of those accounting standards and related guidance.」
税効果会計に係る会計基準の一部改正等を第1四半期連結会計期間の期首から適用し、遡及適用後の数値で比較・分析していることを再確認している。 - FY2019-Q1First statedAnnual 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 first quarter of the current consolidated fiscal year. The financial position is compared with and analysed against the previous consolidated fiscal year using figures after retrospective application of these accounting standards and related guidance.」
税効果会計に係る会計基準の一部改正等を当第1四半期連結会計期間の期首から適用し、比較数値を遡及適用後の数値としている。