Application of amendments to the accounting standard for tax-effect accounting
First written in FY2019-Q1. 3 of 5 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2025RestatedAnnual report
「We have applied the "Accounting Standard for Accounting for Income Taxes, Inhabitant Taxes and Enterprise Taxes" (Accounting Standards Board of Japan Statement No. 27, dated 28 October 2022; hereinafter, the "2022 Revised Accounting Standard") and other standards from the beginning of the current consolidated fiscal year.」
2022年改正会計基準等の適用を継続し、会計方針変更による連結財務諸表への影響はないと記載している。 - FY2025-H1AdvancedAnnual report
「We have applied the “Accounting Standard for Income Taxes, Inhabitants Taxes and Enterprise Taxes” (Accounting Standard No. 27, 28 October 2022) and related standards from the beginning of the current interim consolidated accounting period.」
従来の税効果会計基準の表示区分変更に関する開示に加え、法人税等の計上区分等に関する2022年改正会計基準及び適用指針を当中間連結会計期間の期首から適用した。中間連結財務諸表への影響はないと記載している。 - FY2019-Q3RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and other standards were adopted from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under fixed liabilities.」
税効果会計基準の改正等を第1四半期連結会計期間の期首から適用し、繰延税金資産・負債の表示区分を変更した旨を継続開示している。 - FY2019-Q2RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and other standards were adopted from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under fixed liabilities.」
税効果会計基準の改正等を第1四半期連結会計期間の期首から適用し、繰延税金資産・負債の表示区分を変更した旨を継続開示している。 - FY2019-Q1First statedAnnual report
「We have applied the partial revisions to the Accounting Standard for Tax Effect Accounting 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.」
税効果会計に係る基準改正等を当第1四半期連結会計期間の期首から適用し、繰延税金資産及び繰延税金負債の表示区分を変更している。