Application of the Guidance on Accounting Standard for Tax Effect Accounting
First written in FY2019-Q1. 2 of 3 entries say "Restated". Latest entry: FY2019-Q3.
14 other companies' latest entry also says "Restated".
- FY2019-Q3RestatedAnnual report
「As a result, compared with before the retrospective application, deferred tax liabilities in the consolidated balance sheet for the previous fiscal year decreased by ¥683 million, while retained earnings increased by the same amount.」
The Company continued to disclose the retrospective application of the guidance on tax-effect accounting and its impact on deferred tax liabilities and retained earnings. - FY2019-Q2RestatedAnnual report
「As a result, compared with before the retrospective application, deferred tax liabilities in the consolidated balance sheet for the previous fiscal year decreased by ¥683 million, while retained earnings increased by the same amount.」
The Company continued the retrospective application of the guidance on tax-effect accounting and disclosed the impact on deferred tax liabilities and retained earnings for the previous fiscal year. - FY2019-Q1First statedAnnual report
「From the beginning of the first quarter, the Company applied the Guidance on Accounting Standard for Tax Effect Accounting (ASBJ Guidance No. 28, 16 February 2018), changing its accounting method for taxable temporary differences relating to shares in subsidiaries and other investments in the separate financial statements to one that recognizes deferred tax liabilities unless there is no intention to sell the shares or otherwise realize them in the foreseeable future.」
From the beginning of the first quarter of 2019, the Company applied the guidance on tax-effect accounting and changed its accounting method to recognize deferred tax liabilities for taxable temporary differences relating to shares in subsidiaries and other investments.