Change to the standard calculation method for tax expense
First written in FY2021-Q1. 2 of 3 entries say "Restated". Latest entry: FY2021-Q3.
80 other companies' latest entry also says "Restated".
- FY2021-Q3RestatedAnnual report
「Income tax expense had previously been calculated using the estimated effective tax rate, but from the first quarter of the consolidated fiscal year, we have changed to the standard method in order to reflect income tax expense more appropriately in the quarterly consolidated financial statements.」
The standard method for calculating income tax expense, changed from the first quarter, continues to be applied. - FY2021-Q2RestatedAnnual report
「Income tax expense had previously been calculated using the estimated effective tax rate, but from the first quarter of the consolidated fiscal year, we have changed to the standard method in order to reflect income tax expense more appropriately in the quarterly consolidated financial statements.」
The standard method for calculating income tax expense, changed from the first quarter, continues to be applied. - FY2021-Q1First statedAnnual report
「Income tax expense had previously been calculated using the estimated effective tax rate, but from the first quarter of the current consolidated fiscal year, we have changed to the standard method in order to reflect income tax expense more appropriately in the quarterly consolidated financial statements.」
Income tax expense was changed from the previous calculation based on the estimated effective tax rate to the standard calculation method from the first quarter of the consolidated fiscal year beginning 1 July 2020. The effect on profit or loss for the same period of the previous year was considered immaterial, and the change was not applied retrospectively.