Application of Partial Amendments to the Accounting Standard for Tax Effect Accounting
First written in FY2019-Q1. 3 of 6 entries say "Restated". Latest entry: FY2025-H1.
The whole theme swung hardest in 2024: 1 of 11 companies on the "Worse" side.
- FY2025-H1AchievedAnnual report
「We have applied the Accounting Standard for Accounting for Income Taxes, Inhabitant Taxes and Enterprise Taxes (ASBJ Statement No. 27, 28 October 2022) and related standards from the beginning of the current interim consolidated fiscal period.」
The accounting standards amended in 2022 and other standards that had been scheduled for application in the previous fiscal year were applied from the beginning of the current interim consolidated accounting period. - FY2024ReframedAnnual report
「The Accounting Standard for Accounting for Income Taxes, Resident Taxes and Enterprise Taxes (Accounting Standards Board of Japan Statement No. 27, 28 October 2022, Accounting Standards Board of Japan) ... (2) Scheduled application date: The standard will be applied from the beginning of the fiscal year ending March 2025.」
The company disclosed that it plans to apply new tax-effect accounting standards and other related standards from the beginning of the fiscal year ending March 2025 and is assessing the impact of their application. - FY2019RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) have been applied 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 fixed liabilities.」
The disclosure continues to describe the partial amendments to the tax-effect accounting standard and the changes in the presentation categories for deferred tax assets and liabilities. - FY2019-Q3RestatedAnnual 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 first quarter. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under fixed liabilities.」
The application of partial amendments to the accounting standards for tax-effect accounting and the related change in the presentation classification of deferred tax assets and liabilities continue to be reported. - FY2019-Q2RestatedAnnual 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 first quarter. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under fixed liabilities.」
The application of partial amendments to the accounting standards for tax-effect accounting and the related change in the presentation classification of deferred tax assets and liabilities continue to be reported. - 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) and other standards have been applied from the beginning of the first quarter of the current fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under fixed liabilities.」
Applied the partial amendments to the accounting standard for tax-effect accounting from the beginning of the first quarter and changed the presentation of deferred tax assets and liabilities.