Adoption of Partial Amendments to the Accounting Standard for Tax Effect Accounting
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 amendment to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and other standards have been applied from the beginning of the first quarter of the consolidated fiscal year. Accordingly, the financial position is compared with figures for the end of the previous consolidated fiscal year after retrospective application.」
The amendments to the standards relating to tax effect accounting and other requirements were applied from the beginning of the fiscal year, and it is reconfirmed that the comparative figures for the end of the previous consolidated fiscal year reflect retrospective application. - FY2019-Q2RestatedAnnual report
「The partial amendment to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and other standards have been applied from the beginning of the first quarter of the consolidated fiscal year. Accordingly, the financial position is compared with figures for the end of the previous consolidated fiscal year after retrospective application.」
The amendments to the standards relating to tax effect accounting and other requirements were applied from the beginning of the fiscal year, and the comparative figures for the end of the previous consolidated fiscal year reflect retrospective application. - FY2019-Q1First statedAnnual report
「The partial amendments to the “Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018) and other standards have been applied from the beginning of the current first quarter. Key management indicators for the previous first quarter and previous fiscal year reflect retrospective application of these standards.」
The amendments to the standards relating to tax effect accounting and other requirements were applied from the beginning of the first quarter of the current consolidated fiscal year, and comparative figures reflect retrospective application.