Provision for the Pollution Load Levy
First written in FY2018. 3 of 4 entries say "Restated". Latest entry: FY2019-Q3.
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- FY2019-Q3RestatedAnnual report
「Certain domestic consolidated subsidiaries changed their accounting method for pollution load charges, which had been treated as period costs in the fiscal year of filing and payment. Beginning in the fourth quarter of the previous consolidated fiscal year, they reasonably estimate the amount expected to be paid in the future in connection with emissions of the substances causing the charges and recognize it as a provision for pollution load charges.」
The accounting policy of recognizing a provision for the amount of pollution load charges expected to be paid in the future continues to be applied. - FY2019-Q2RestatedAnnual report
「Certain domestic consolidated subsidiaries changed their accounting method for pollution load charges, which had been treated as period costs in the fiscal year of filing and payment. Beginning in the fourth quarter of the previous consolidated fiscal year, they reasonably estimate the amount expected to be paid in the future in connection with emissions of the substances causing the charges and recognize it as a provision for pollution load charges.」
The accounting policy of recognizing a provision for the amount of pollution load charges expected to be paid in the future continues to be applied. - FY2019-Q1RestatedAnnual report
「Certain domestic consolidated subsidiaries changed their accounting method for pollution load charges, which had been treated as period costs in the fiscal year of filing and payment. Beginning in the fourth quarter of the previous consolidated fiscal year, they reasonably estimate the amount expected to be paid in the future in connection with emissions of the substances causing the charges and recognize it as a provision for pollution load charges.」
The accounting policy of recognizing a provision for the amount of pollution load charges expected to be paid in the future continues to be applied in the first quarter. - FY2018First statedAnnual report
「Certain domestic consolidated subsidiaries changed their accounting method for pollution load charges, which had previously been treated as period costs in the fiscal year of filing and payment. Beginning in the current consolidated fiscal year, they reasonably estimate the amount expected to be paid in the future in connection with emissions of the substances causing the charges and recognize it as a provision for pollution load charges.」
Against a backdrop of the growing importance of environmental management and the establishment of systems for monitoring and verification, the Company introduced an accounting policy of recognizing a provision for the amount expected to be paid in the future.