Application from the Beginning of the Fiscal Year of Amendments to the Tax-Effect Accounting Standards
First written in FY2019-Q2. 3 of 6 entries say "Restated". Latest entry: FY2025-H1.
The whole theme swung hardest in 2024: 1 of 7 companies on the "Worse" side.
- FY2025-H1AchievedAnnual report
「The Company has applied the “Accounting Standard for Current Income Taxes, Enterprise Taxes and Local Corporate Taxes” (ASBJ Statement No. 27, 28 October 2022; hereinafter, the “2022 Revised Accounting Standard”) and related standards from the beginning of the current interim consolidated fiscal period.」
The amended accounting standards concerning corporate tax, inhabitants' tax, enterprise tax and other taxes, which had been scheduled for application in the previous fiscal year, were actually applied from the beginning of the current interim consolidated accounting period. The Company stated that there was no impact on the financial statements. - FY2024ReframedAnnual report
「(2) Scheduled date of application: The amendments will be applied from the beginning of the fiscal year ending March 2025.」
The disclosure was updated from the previous explanation of the existing tax-effect accounting standards to state that the new standards concerning corporate tax, inhabitants' tax, enterprise tax and other taxes are scheduled to be applied from the beginning of the fiscal year ending March 2025. - FY2020RestatedAnnual report
「Scheduled to be applied from the beginning of the fiscal year ending March 2022.」
The company continues to disclose its plan to apply the Accounting Standard for Revenue Recognition and related standards from the beginning of the fiscal year ending March 2022. - FY2019RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting, Accounting Standard No. 28 dated 16 February 2018, and other standards have been applied from the beginning of the current consolidated fiscal year.」
The Company continued to disclose, for the full year, the application of the revised accounting standards for tax-effect accounting from the beginning of the fiscal year and the reclassification of deferred tax assets and liabilities on the balance sheet. - FY2019-Q3RestatedAnnual report
「We applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and related standards from the beginning of the first quarter. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The Company continues to disclose the application of the revised accounting standards for tax-effect accounting from the beginning of the fiscal year and the reclassification of deferred tax assets and liabilities on the balance sheet. - FY2019-Q2First statedAnnual report
「We applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and related standards from the beginning of the first quarter. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The company has applied amendments to the tax-effect accounting standards and other standards from the beginning of the current fiscal year and changed the presentation categories for deferred tax assets and liabilities.