Application of amendments to the tax-effect accounting standard and changes in presentation
First written in FY2019-Q1. 1 of 3 entries say "Restated". Latest entry: FY2025-H1.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2025-H1ReframedAnnual report
「The Accounting Standard for Income Taxes, Resident Taxes and Enterprise Taxes, etc. (Accounting Standard No. 27, 28 October 2022; hereinafter, the "2022 Revised Standard"), and other standards were applied from the beginning of the current interim consolidated fiscal period.」
Following the previous revision to the tax-effect accounting standards, the 2022 revised accounting standard for income taxes and the Implementation Guidance on Tax Effect Accounting were applied from the beginning of the period. No impact on the financial statements was reported. - FY2019-Q2RestatedAnnual report
「The Company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting and other relevant standards from the beginning of the first quarter of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The revised tax-effect accounting standards continued to be applied from the beginning of the first quarter of the consolidated fiscal year, and the presentation categories for deferred tax assets and liabilities were changed. - FY2019-Q1First statedAnnual report
「The Partial Amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018), among others, have been applied from the beginning of the first quarter, and key management indicators for the first-quarter cumulative period and the previous consolidated fiscal year have been restated retrospectively after applying the standards.」
The accounting standards and other guidance related to tax-effect accounting were applied from the beginning of the first quarter of the current consolidated fiscal year, with comparative figures applied retrospectively. Deferred tax assets were presented under investments and other assets, and deferred tax liabilities under non-current liabilities.