Application of Revised Application Guidance on Tax Effect Accounting from the Following Period
First written in FY2018. 2 of 4 entries say "Restated". Latest entry: FY2019-Q3.
15 other companies' latest entry also says "Restated".
- FY2019-Q3RestatedAnnual report
「We have adopted the partial revision of the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and related standards from the beginning of the first quarter of the fiscal year, and present deferred tax assets under investments and other assets.」
The company reconfirmed that it had adopted the revisions relating to tax effect accounting from the beginning of the first-quarter consolidated accounting period. - FY2019-Q2RestatedAnnual report
「We have adopted the partial revision of the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and related standards from the beginning of the first quarter of the fiscal year, and present deferred tax assets under investments and other assets.」
The company reconfirmed that it had adopted the revised application guidance on tax effect accounting from the beginning of the first-quarter consolidated accounting period. - FY2019-Q1AchievedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and related standards have been applied from the beginning of the first quarter, and deferred tax assets are presented under investments and other assets.」
The revisions relating to tax effect accounting, previously scheduled for adoption from the beginning of the fiscal year ending March 2019, were adopted from the beginning of the current first-quarter consolidated accounting period. - FY2018First statedAnnual report
「The application date for the Application Guidance on Accounting Standard for Tax Effect Accounting and related guidance is the beginning of the fiscal year ending March 2019.」
The company planned to adopt the application guidance on tax effect accounting and related guidance from the beginning of the fiscal year ending March 2019, and was evaluating the impact at the time.