Adoption of the revised accounting standard for tax-effect accounting
First written in FY2019-Q1. 2 of 4 entries say "Restated". Latest entry: FY2025-H1.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2025-H1AchievedAnnual report
「From the beginning of the interim consolidated accounting period, we applied the Accounting Standard for the Classification of Income Taxes, Including Enterprise Taxes (ASBJ Statement No. 27, 28 October 2022) and related guidance.」
2022年改正会計基準等をFY2025-H1の期首から適用した。法人税等の計上区分等の改正を適用したが、中間連結財務諸表への影響はないとしている。 - FY2019RestatedAnnual report
「「『税効果会計に係る会計基準』の一部改訂」（企業会計基準第28号 平成30年２月16日）等を当連結会計年度の期首から適用しており、繰延税金資産は投資その他の資産の区分に表示しております。」
The application of the amendments to the tax-effect accounting standards and the change in the presentation classification of deferred tax assets remain in effect. - FY2019-Q3RestatedAnnual report
「The Company has applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter consolidated accounting period, and presents deferred tax assets under investments and other assets.」
第１四半期から適用した税効果会計基準等の改正と、繰延税金資産の表示区分変更を継続して記載している。 - FY2019-Q1First statedAnnual report
「The “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018) and other relevant standards have been applied from the beginning of the first quarter of the current consolidated fiscal year, and deferred tax assets are presented under investments and other assets.」
The Company applied the revised tax-effect accounting standards from the beginning of the first quarter and changed the presentation category for deferred tax assets.