Adoption of the Consolidated Taxation System and Transition to the Group Aggregation System
First written in FY2022-Q1. 4 of 6 entries say "Restated". Latest entry: FY2023-Q2.
The whole theme swung hardest in 2020: 3 of 8 companies on the "Worse" side.
8 other companies' latest entry also says "Restated".
- FY2023-Q2RestatedAnnual report
「The Company and certain domestic consolidated subsidiaries transitioned from the consolidated tax payment system to the group tax-sharing system from the first quarter.」
The company continued to describe the transition to the group sharing system from the first quarter and the associated accounting treatment and disclosure requirements. - FY2023-Q1AchievedAnnual report
「The Company and certain domestic consolidated subsidiaries transitioned from the consolidated taxation system to the group tax-sharing system from the beginning of the first quarter of the current consolidated fiscal year.」
The company implemented the transition from the consolidated taxation system to the group aggregation system from the first quarter of the current consolidated fiscal year. - FY2022RestatedAnnual report
「The company and certain domestic consolidated subsidiaries have applied the consolidated taxation system from the current fiscal year.」
The company continued to describe the application of the consolidated taxation system from the current fiscal year and the planned transition to the group sharing system from the following fiscal year. - FY2022-Q3RestatedAnnual report
「The company and certain domestic subsidiaries have applied the consolidated taxation system from the first quarter of the current fiscal year.」
The company continued to state its policy of applying the consolidated taxation system from the first quarter and the accounting treatment for tax effects associated with the transition to the group sharing system. - FY2022-Q2RestatedAnnual report
「The company and certain domestic subsidiaries have applied the consolidated taxation system from the first quarter of the current fiscal year.」
The company continued to state its policy of applying the consolidated taxation system from the first quarter, and also described the accounting treatment for tax effects associated with the transition to the group sharing system. - FY2022-Q1First statedAnnual report
「The company and certain domestic subsidiaries have applied the consolidated taxation system from the first quarter of the current fiscal year.」
The company and certain domestic subsidiaries applied the consolidated taxation system from the current quarter, and also disclosed the accounting treatment for tax effects associated with the transition to the group sharing system.