Adoption of Amendments to the Tax Effect Accounting Standard
First written in FY2019-Q1. 5 of 6 entries say "Restated". Latest entry: FY2021.
The whole theme swung hardest in 2024: 1 of 7 companies on the "Worse" side.
- FY2021RestatedAnnual report
「The Company has applied the "Partial Amendments to Accounting Standard for Tax Effect Accounting" (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other provisions from the beginning of the 70th fiscal period,」
The Company continues to disclose that it applied the revised tax effect accounting standard from the beginning of the 70th fiscal period. - FY2020RestatedAnnual report
「The Company has applied the "Partial Amendments to Accounting Standard for Tax Effect Accounting" (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other provisions from the beginning of the 70th fiscal period,」
The Company continues to disclose that it applied the revised tax effect accounting standard from the beginning of the 70th fiscal period. - FY2019RestatedAnnual report
「The Company has applied the "Partial Amendments to Accounting Standard for Tax Effect Accounting" (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other provisions from the beginning of the 70th fiscal period,」
The Company continues to disclose that it applied the revised tax effect accounting standard from the beginning of the fiscal year. - FY2019-Q3RestatedAnnual 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 accounting period. 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, from the beginning of the first quarter accounting period, of the revised tax effect accounting standard and the resulting change in the presentation classification of deferred tax assets and liabilities. - FY2019-Q2RestatedAnnual 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 accounting period. 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, from the beginning of the first quarter accounting period, of the revised tax effect accounting standard and the resulting change in the presentation classification of deferred tax assets and liabilities. - FY2019-Q1First statedAnnual report
「We have applied the partial amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February Heisei 30) and other relevant standards from the beginning of the first quarter accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
From the beginning of the first quarter accounting period, the Company applied revisions to the accounting standard for tax effect accounting and other changes, and changed the presentation classification of deferred tax assets and liabilities.