Adoption of Accounting Standards and Other Rules for Tax Effect Accounting
First written in FY2019-Q2. 3 of 5 entries say "Restated". Latest entry: FY2024.
4 other companies' latest entry also says "Other".
- FY2024Added plans to apply new accounting standards related to tax-effect accountingAnnual report
「Planned adoption date for the Accounting Standard for Income Taxes, Resident Taxes and Enterprise Taxes and other standards: adoption from the beginning of the fiscal year ending March 2025.」
In addition to the existing application of tax-effect accounting, the company has disclosed plans to apply, from the beginning of the fiscal year ending March 2025, new standards concerning the classification of tax expense recognition and related matters. The impact is currently being assessed. - FY2021RestatedAnnual report
「The partial amendments to the “Accounting Standard for Tax Effect Accounting” (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other standards have been applied from the beginning of the 117th fiscal period. Accordingly, the key management indicators and other information for the 116th fiscal period reflect retrospective application of those accounting standards and other requirements.」
It continues to apply the accounting standards and other guidance related to tax-effect accounting from the beginning of the 117th fiscal period. - FY2020RestatedAnnual report
「The partial amendments to the “Accounting Standard for Tax Effect Accounting” (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other standards have been applied from the beginning of the 117th fiscal period. Accordingly, the key management indicators and other information for the 116th fiscal period reflect retrospective application of those accounting standards and other requirements.」
It continues to apply the accounting standards and other guidance related to tax-effect accounting from the beginning of the 117th fiscal period. - FY2019-Q3RestatedAnnual report
「The Company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting and other relevant standards from the beginning of the first quarter of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
It continues to apply the accounting standards and other guidance related to tax-effect accounting from the beginning of the first quarter of the current consolidated fiscal year. - FY2019-Q2First statedAnnual report
「The Company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting and other relevant standards from the beginning of the first quarter of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The accounting standards for tax effect accounting and other relevant standards were applied from the beginning of the first quarter of the current consolidated fiscal year, and the presentation classifications of deferred tax assets and liabilities were changed.