Adoption of Revised Tax Effect Accounting Standards
First written in FY2019-Q1. 2 of 4 entries say "Restated". Latest entry: FY2025-H1.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2025-H1AdvancedAnnual report
「We have applied the “Accounting Standard for Current Income Taxes, etc.” (ASBJ Statement No. 27, 28 October 2022) and related standards from the beginning of the current interim consolidated fiscal period.」
The company applied the 2022 revised accounting standards and other changes from the beginning of the current interim consolidated fiscal period. It stated that there was no impact on the interim consolidated financial statements. - FY2019-Q3RestatedAnnual report
「The company has applied the "Partial Amendments to Accounting Standards for Tax Effect Accounting" (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter of the current consolidated fiscal year, presenting deferred tax assets under investments and other assets and deferred tax liabilities under non-current liabilities.」
The company continued applying the revised tax-effect accounting standards and the changes to presentation categories, which took effect from the beginning of the first quarter of the consolidated fiscal period, in the third quarter as well. - FY2019-Q2RestatedAnnual report
「The company has applied the "Partial Amendments to Accounting Standards for Tax Effect Accounting" (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter of the current consolidated fiscal year, presenting deferred tax assets under investments and other assets and deferred tax liabilities under non-current liabilities.」
The company continued applying the revised tax-effect accounting standards and the changes to presentation categories, which took effect from the beginning of the first quarter of the consolidated fiscal period, in the second quarter as well. - FY2019-Q1First statedAnnual report
「We adopted the partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, issued 16 February 2018) and related standards from the beginning of the first quarter under review. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The company applied the revisions to the accounting standards for tax-effect accounting and other relevant changes from the beginning of the first quarter of the current consolidated fiscal period, changing the presentation categories for deferred tax assets and liabilities.