Application of Revised Tax-Effect Accounting Standards
First written in FY2019-Q2. 3 of 4 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2020RestatedAnnual report
「Revenue Recognition Accounting Standard (ASBJ Statement No. 29, 31 March 2020)」
The company disclosed that it had not yet applied the accounting standard for revenue recognition, plans to apply it from the beginning of the fiscal year ending March 2022, and is assessing the impact. - FY2019RestatedAnnual report
「The partial revision of the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) has been applied from the beginning of the current consolidated fiscal year, and deferred tax assets are presented under investments and other assets while deferred tax liabilities are presented under non-current liabilities.」
The amended tax-effect accounting standards and the change in the presentation categories for deferred tax assets and liabilities continue to be disclosed. - FY2019-Q3RestatedAnnual 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 consolidated accounting period, and presents deferred tax assets under investments and other assets.」
The company has continued to apply the partial amendments to the accounting standard for tax-effect accounting from the beginning of the first quarter of the consolidated fiscal year, presenting deferred tax assets under investments and other assets. - FY2019-Q2First statedAnnual 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 consolidated accounting period, and presents deferred tax assets under investments and other assets.」
From the beginning of the first-quarter consolidated accounting period, the company applied certain amendments to the accounting standards for tax effect accounting and changed the presentation classification of deferred tax assets.