Adoption of Revised Tax Effect Accounting Standards
First written in FY2019-Q1. 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
「“Accounting Standard for Revenue Recognition” (ASBJ Statement No. 29, 31 March 2020) ... The company plans to apply it from the beginning of the fiscal year ending May 2022.」
The company continues to plan to apply the amended revenue recognition accounting standard dated 31 March 2020 from the beginning of the fiscal year ending May 2022. - 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 amendments to the accounting standards for tax-effect accounting and other related changes were applied from the beginning of the first quarter of the fiscal year, and the company continues to present deferred tax assets under investments and other assets. - 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 consolidated accounting period, and presents deferred tax assets under investments and other assets.」
The amendments to the accounting standards for tax-effect accounting and other related changes were applied from the beginning of the first quarter of the fiscal year, and the company continues to present deferred tax assets under investments and other assets. - FY2019-Q1First statedAnnual report
「We have applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018) and related standards from the beginning of the first quarter of the current consolidated fiscal year, and deferred tax assets are presented under investments and other assets.」
The company applied the partial amendments to the accounting standard for tax-effect accounting and other changes from the beginning of the first quarter of the current consolidated fiscal year, changing the presentation category for deferred tax assets.