Application of Partial Amendments to the Accounting Standards for Tax Effect Accounting
First written in FY2019-Q1. 3 of 4 entries say "Restated". Latest entry: FY2019.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2019RestatedAnnual report
「The company applied the partial amendments to the Accounting Standard for Tax Effect Accounting and related standards from the beginning of the current consolidated fiscal year,」
The company applied the partial amendments to the accounting standards for tax effect accounting from the beginning of the current fiscal year and retrospectively applied them to comparative information. - FY2019-Q3RestatedAnnual report
「The company has also 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. In calculating comparisons and analyses with the previous consolidated fiscal year, key management indicators and other figures for the previous consolidated fiscal year are those calculated after retrospective application of the relevant accounting standards and related standards.」
The company reconfirmed that it applied the partial amendments to the accounting standards for tax effect accounting and related standards from the beginning of the first quarter of the current consolidated fiscal year, including retrospective application to comparative information. - FY2019-Q2RestatedAnnual report
「The company has also 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. In calculating comparisons and analyses with the previous consolidated fiscal year, key management indicators and other figures for the previous consolidated fiscal year are those calculated after retrospective application of the relevant accounting standards and related standards.」
The company reconfirmed that it applied the partial amendments to the accounting standards for tax effect accounting and related standards from the beginning of the first quarter of the current consolidated fiscal year, including retrospective application to comparative information. - 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 consolidated fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
Applied the partial amendments to the tax effect accounting standards from the beginning of the first quarter and changed the presentation categories for deferred tax assets and liabilities.