Application of Partial Amendments to the Accounting Standard for Tax Effect Accounting
First written in FY2019-Q1. 7 of 8 entries say "Restated". Latest entry: FY2024.
The whole theme swung hardest in 2024: 1 of 9 companies on the "Worse" side.
- FY2024RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other standards have been applied from the beginning of the 70th fiscal period. Accordingly, the key management indicators and other figures for the 69th fiscal period reflect the retrospective application of these accounting standards and other requirements.」
It continues to disclose that partial amendments to the tax-effect accounting standards were applied. - FY2023RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other standards have been applied from the beginning of the 70th fiscal period. Accordingly, the key management indicators and other figures for the 69th fiscal period reflect the retrospective application of these accounting standards and other requirements.」
It continues to disclose that partial amendments to the tax-effect accounting standards were applied. - FY2021RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other standards have been applied from the beginning of the 70th fiscal period. Accordingly, the key management indicators and other figures for the 69th fiscal period reflect the retrospective application of these accounting standards and other requirements.」
It continues to disclose that partial amendments to the tax-effect accounting standards were applied from the beginning of the 70th fiscal year. - FY2020RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other standards have been applied from the beginning of the 70th fiscal period. Accordingly, the key management indicators and other figures for the 69th fiscal period reflect the retrospective application of these accounting standards and other requirements.」
It continues to disclose that partial amendments to the tax-effect accounting standards were applied from the beginning of the 70th fiscal year. - FY2019RestatedAnnual report
「The Company applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) from the beginning of the current fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities, and the notes on tax-effect accounting have been revised.」
It confirms in the full-year financial statements that partial amendments to the tax-effect accounting standards were applied from the beginning of FY2019, changing the presentation categories and notes. - FY2019-Q3RestatedAnnual report
「We have applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and related standards from the beginning of the first quarter of the current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
It reiterates that partial amendments to the accounting standards for tax-effect accounting and related standards were applied from the beginning of FY2019-Q1, changing the presentation categories for deferred tax assets and liabilities. - FY2019-Q2RestatedAnnual report
「We have applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and related standards from the beginning of the first quarter of the current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
It reiterates that partial amendments to the accounting standards for tax-effect accounting and related standards were applied from the beginning of FY2019-Q1, changing the presentation categories for deferred tax assets and liabilities. - 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.」
It applied partial amendments to the accounting standards for tax-effect accounting and related standards from the beginning of FY2019-Q1, changing the presentation categories for deferred tax assets and liabilities.