Application of Partial Amendments to the Accounting Standard for Tax Effect Accounting
First written in FY2019-Q1. 3 of 5 entries say "Restated". Latest entry: FY2024.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2024ReframedAnnual report
「• Accounting Standard for Accounting for Income Taxes, Residents' Taxes and Enterprise Taxes, etc. (Accounting Standard No. 27, 28 October 2022) • Accounting Standard for Presentation of Comprehensive Income (Accounting Standard No. 25, 28 October 2022) • Implementation Guidance on the Application of Accounting Standard for Tax Effect Accounting (Implementation Guidance No. 28, 28 October 2022)」
The disclosure has been updated from the previous disclosure concerning the application of partial amendments to the tax effect accounting standard to disclosure scheduled for application in the fiscal year ending March 2025, including the relevant standards amended in 2022. - FY2019RestatedAnnual report
「The partial revision of the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) has been applied from the beginning of the current consolidated fiscal year, and deferred tax assets are presented under investments and other assets while deferred tax liabilities are presented under non-current liabilities.」
The partial amendments to the tax effect accounting standard were applied from the beginning of the current consolidated fiscal year, and the presentation categories for deferred tax assets and liabilities were changed. This treatment has been confirmed for the full fiscal year. - FY2019-Q3RestatedAnnual report
「The Company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018), among others, from the beginning of the first quarter of the current consolidated fiscal year. For its financial position, it compares and analyzes the figures for the previous consolidated fiscal year using figures after retrospective application of these accounting standards and related standards.」
The partial amendments to the tax effect accounting standard were applied from the beginning of the first quarter of the consolidated fiscal year, and the practice of comparing and analyzing figures after retrospective application has been reconfirmed. - FY2019-Q2RestatedAnnual report
「The Company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018), among others, from the beginning of the first quarter of the current consolidated fiscal year. For its financial position, it compares and analyzes the figures for the previous consolidated fiscal year using figures after retrospective application of these accounting standards and related standards.」
The partial amendments to the tax effect accounting standard were applied from the beginning of the first quarter of the consolidated fiscal year, and the practice of comparing and analyzing figures after retrospective application has been reconfirmed. - FY2019-Q1First statedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018), among others, have been applied from the beginning of the first quarter of the current consolidated fiscal year. The financial position is compared with and analysed against the previous consolidated fiscal year using figures after retrospective application of these accounting standards and related guidance.」
The partial amendments to the accounting standard and related guidance on tax effect accounting were applied from the beginning of the first quarter of the current consolidated fiscal year. The presentation categories for deferred tax assets and liabilities were changed, and comparative analysis was conducted using figures after retrospective application.