Adopting Amendments to the Accounting Standard for Tax Effect Accounting
First written in FY2019-Q1. 4 of 5 entries say "Restated". Latest entry: FY2020-Q3.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2020-Q3RestatedAnnual report
「Previously, tax expense was calculated using the estimated effective tax rate. From the first quarter of the fiscal year, the calculation method was changed to a simplified method based on the same method used for the annual financial statements, in order to reflect tax expense more appropriately in the quarterly consolidated financial statements.」
It is reiterated that the method used to calculate tax expense was changed from the first quarter of the fiscal year. - FY2019RestatedAnnual report
「The Company has applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018) from the beginning of the current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities. The notes relating to tax effect accounting have also been revised.」
It is reiterated that the partial amendments to the accounting standard for tax effect accounting were applied from the beginning of the current fiscal year and that the presentation categories were changed. - 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 is reiterated that the partial amendments to the accounting standard for tax effect accounting and related matters were applied from the beginning of the first quarter of the fiscal year, and that the presentation categories were changed. - FY2019-Q2RestatedAnnual report
「We have applied the “Partial Amendments to Accounting Standard for Tax Effect Accounting” (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other standards from the beginning of the first quarter of the current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
It is reiterated that the partial amendments to the accounting standard for tax effect accounting and related matters were applied from the beginning of the first quarter of the fiscal year. - FY2019-Q1First statedAnnual report
「We have applied the “Partial Amendments to Accounting Standard for Tax Effect Accounting” (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter of the current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The company applied partial revisions to the accounting standard for tax-effect accounting and other related revisions from the beginning of the first quarter of the current consolidated fiscal year, changing the presentation classifications for deferred tax assets and liabilities.