Adoption of Amendments to Tax-Effect Accounting Standards and Retrospective Comparisons
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
「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 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.」
The adoption of the amended tax-effect accounting standards and the policy of comparison and analysis using figures after retrospective application continued to be disclosed in the third quarter. - FY2019-Q2RestatedAnnual 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 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.」
The adoption of the amended tax-effect accounting standards and the policy of comparison and analysis using figures after retrospective application continued to be disclosed in the second quarter. - 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.」
The amended tax-effect accounting standard was applied from the beginning of the current quarter, and figures for the previous quarter and previous consolidated fiscal year used for comparison are presented and analysed after retrospective application.