Komori
Hamai Industries Ltd (6497) · PolicyRestated

Adoption of Partial Amendments to the Tax Effect Accounting Standards

First written in FY2019-Q1. 1 of 2 entries say "Restated". Latest entry: FY2019-Q3.

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ProgressHeldSoftenedWorseFirst statedFY2019-Q1 – FY2019-Q32019: 22019
Same theme, other companies
Reclassification of deferred tax items following amendments to tax-effect accounting standardsA theme 706 companies write about · 0 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.

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Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 706 threads.
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  1. FY2019-Q3RestatedAnnual report

    「The Partial Amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and other requirements have been applied from the beginning of the first quarter of the consolidated fiscal year. Key management indicators and other data for the cumulative third quarter of the previous fiscal year and the previous consolidated fiscal year reflect retrospective application of these accounting standards and other requirements.」

    The partial amendments to the accounting standards for tax effect accounting and other requirements have been applied from the beginning of the first quarter of the consolidated fiscal year, and comparative information is presented as indicators after retrospective application.
  2. FY2019-Q1First statedAnnual report

    「The Partial Amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and other requirements have been applied from the beginning of the first quarter of the current consolidated fiscal year. Key management indicators and other data for the comparative first quarter of the previous fiscal year and the previous consolidated fiscal year reflect retrospective application of these accounting standards and other requirements.」

    The partial amendments to the accounting standards for tax effect accounting and other requirements have been applied from the beginning of the first quarter of the current consolidated fiscal year, and comparative information is presented as indicators after retrospective application.
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