Changes in Presentation Resulting from the Application of Partial Amendments to the Accounting Standard for Tax Effect Accounting and Related Revisions
First written in FY2020-Q1. 2 of 3 entries say "Restated". Latest entry: FY2020-Q3.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2020-Q3RestatedAnnual report
「The Company has applied 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 from the beginning of the first quarter of the consolidated fiscal year. Accordingly, the key management indicators and other information for the cumulative third quarter of the previous consolidated fiscal year and the previous consolidated fiscal year reflect retrospective application of those accounting standards and other relevant standards.」
The application of the partial amendments to the accounting standards for tax-effect accounting and other changes from the beginning of the first quarter of the consolidated fiscal year continues to be disclosed in the key management indicators and additional information. - FY2020-Q2RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, dated 16 February 2018), among other standards, have been applied from the beginning of the first quarter. Key management indicators for the six months ended the second quarter and the previous fiscal year have been restated following the retrospective application of these accounting standards and other relevant standards.」
The application of the partial amendments to the accounting standards for tax-effect accounting and other changes from the beginning of the first quarter of the consolidated fiscal year continues to be disclosed in the key management indicators and additional information. - FY2020-Q1First statedAnnual report
「The partial amendments to the “Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018) and other standards have been applied from the beginning of the current first quarter. Key management indicators for the previous first quarter and previous fiscal year reflect retrospective application of these standards.」
From the beginning of the first quarter of the current consolidated fiscal year, the partial amendments to the accounting standards for tax-effect accounting and other changes have been applied, with deferred tax assets presented under investments and other assets and deferred tax liabilities under non-current liabilities.