Application of Standards for Tax Effect Accounting
First written in FY2019-Q1. 2 of 3 entries say "Restated". Latest entry: FY2019-Q3.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2019-Q3RestatedAnnual report
「From the beginning of the first-quarter accounting period, we applied the partial amendment to the Accounting Standard for Tax Effect Accounting, Accounting Standard No. 28 dated 16 February 2018, and other applicable standards. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
税効果会計基準等を第1四半期会計期間の期首から適用し、繰延税金資産・負債の表示区分を変更していることを再確認している。 - FY2019-Q2RestatedAnnual report
「The Company has applied the Partial Amendments 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 current fiscal year. Accordingly, the key management indicators for the cumulative second quarter of the previous fiscal year and the previous fiscal year are based on figures after retrospective application of the accounting standards and other relevant standards.」
税効果会計基準等を第1四半期会計期間の期首から適用し、前年同期および前事業年度の主要指標を遡及適用後の数値としていることを再確認している。 - FY2019-Q1First statedAnnual 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 accounting period under review. Key management indicators for the previous first quarter and previous fiscal year reflect retrospective application of the amended standards.」
The company began applying the amended tax effect accounting standards from the beginning of the first quarter accounting period and presents comparative indicators after retrospective application.