Adoption of Amendments to Tax Effect Accounting Standards
First written in FY2019-Q1. 4 of 5 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2024: 1 of 9 companies on the "Worse" side.
- FY2020RestatedAnnual report
「The partial revision of the “Accounting Standard for Tax Effect Accounting” (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other related standards have been applied from the beginning of the 73rd fiscal period. The key management indicators and other figures for the 72nd fiscal period and earlier are therefore based on figures after retrospective application of those accounting standards and related requirements.」
The notes to the key management indicators continue to state that the revision to the standards on accounting for income taxes was applied from the beginning of the 73rd fiscal period. - FY2019RestatedAnnual report
「The company has applied the "Accounting Standard for Current Income Taxes" (ASBJ Statement No. 27, 28 October 2022) and other standards from the beginning of the 87th interim consolidated fiscal year. Key management indicators and other information for the 86th interim consolidated fiscal year and the 86th consolidated fiscal year reflect the retrospective application of these accounting standards and related guidance.」
The continued disclosure states that revisions to the standards on accounting for income taxes and related matters were applied from the beginning of the current consolidated fiscal year. - FY2019-Q3RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018), along with other applicable standards, have been applied from the beginning of the first quarter of the current consolidated fiscal year. Accordingly, the key management indicators and other figures for the cumulative third quarter of the previous consolidated fiscal year and the previous consolidated fiscal year reflect the retrospective application of these accounting standards and other applicable standards.」
The continued application from the beginning of the first quarter of the consolidated fiscal period of revisions to the standards on accounting for income taxes and related matters is also disclosed in the notes to the key indicators for the third quarter. - FY2019-Q2RestatedAnnual report
「The “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018) and other amendments have been applied from the beginning of the first quarter of the consolidated fiscal year. Key management indicators and other information for the first six months of the previous consolidated fiscal year and the previous consolidated fiscal year have been restated retrospectively to reflect the application of these accounting standards and other requirements.」
The continued application from the beginning of the first quarter of the consolidated fiscal period of revisions to the standards on accounting for income taxes and related matters is also disclosed in the notes to the key indicators for the second quarter. - FY2019-Q1First statedAnnual report
「The partial revision of the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and related standards have been applied from the beginning of the current first quarter of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The Company has applied revisions to the accounting standards for tax-effect accounting and related changes from the beginning of the first quarter of the current consolidated fiscal year, and has changed the presentation classification of deferred tax assets and liabilities.