Adoption of accounting standards for tax-effect accounting
First written in FY2019-Q1. 3 of 4 entries say "Restated". Latest entry: FY2024-H1.
The whole theme swung hardest in 2024: 1 of 8 companies on the "Worse" side.
- FY2024-H1RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
会計上の見積り及びその仮定について、前事業年度から重要な変更がないとの説明を継続している。 - FY2022-Q3RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
前事業年度に記載した会計上の見積り及びその仮定について、重要な変更がないとしている。 - 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.」
税効果会計に係る会計基準等の適用及び繰延税金資産・負債の表示区分変更を継続して開示している。 - FY2019-Q1First statedAnnual report
「We have applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, dated 16 February 2018) and other guidance from the beginning of the first quarter. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
税効果会計に係る会計基準等を2019年1月1日から適用し、繰延税金資産・負債の表示区分を変更した。前第1四半期及び前連結会計年度の主要な経営指標等には遡及適用後の数値を用いている。