Adoption of the Revised Accounting Standard for Tax Effect Accounting and Changes in Presentation
First written in FY2019-Q1. 3 of 4 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2020RestatedAnnual report
「The company has applied the “Partial Amendments to Accounting Standard for Tax Effect Accounting” (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other standards from the beginning of the 60th fiscal year, and the key management indicators and other figures for the 59th fiscal year are presented after retrospective application of these accounting standards.」
The company continues to apply the amendments to the tax-effect accounting standards and other standards from the beginning of the 60th fiscal year and to compare and present figures after retrospective application. - FY2019RestatedAnnual report
「The Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and other standards were applied from the beginning of the current fiscal year. The financial position is compared and analyzed against the previous fiscal year using figures after retrospective application of those standards.」
The company continues to apply the amendments to the tax-effect accounting standards and other standards from the beginning of the current fiscal year and to make comparisons and analyses using figures after retrospective application. - FY2019-Q3RestatedAnnual report
「We have applied the Partial Amendments to Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The company continues to disclose the treatment under which amendments to the tax-effect accounting standards and other standards were applied from the beginning of the first quarter, changing the presentation classification of deferred tax assets and liabilities. - FY2019-Q1First statedAnnual report
「We have applied the partial amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February Heisei 30) and other relevant standards from the beginning of the first quarter accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
Amendments to the accounting standards for tax-effect accounting and other standards were applied from the beginning of the first quarter, changing the presentation classification of deferred tax assets and liabilities.