Komori
Yamaha (7951) · InitiativeRestated

Adoption of Partial Amendments to the Accounting Standard for Tax Effect Accounting

First written in FY2019-Q1. 2 of 3 entries say "Restated". Latest entry: FY2019.

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ProgressHeldSoftenedWorseRestatedFY2019-Q1 – FY20192018: 220182019: 12019
Same theme, other companies
Reclassification of deferred tax items following amendments to tax-effect accounting standardsA theme 706 companies write about · 0 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.

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Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 706 threads.
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  1. FY2019RestatedAnnual report

    「The "Partial Amendments to the Accounting Standard for Tax Effect Accounting" (ASBJ Statement No. 28, 16 February 2018) and other standards have been applied from the beginning of the current consolidated fiscal year.」

    The partial revisions to the accounting standard for tax-effect accounting have been applied from the beginning of the current consolidated fiscal year, and comparative information is disclosed on a retrospective basis.
  2. FY2019-Q2RestatedAnnual report

    「The “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018) and other amendments have been applied from the beginning of the first quarter of the consolidated fiscal year. Key management indicators and other information for the first six months of the previous consolidated fiscal year and the previous consolidated fiscal year have been restated retrospectively to reflect the application of these accounting standards and other requirements.」

    The partial revisions to the accounting standard for tax-effect accounting have been applied from the beginning of the first quarter, and comparative information for the same period of the previous year and the previous fiscal year is disclosed on a retrospective basis.
  3. FY2019-Q1First statedAnnual report

    「The Partial Amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018), among others, have been applied from the beginning of the first quarter, and key management indicators for the first-quarter cumulative period and the previous consolidated fiscal year have been restated retrospectively after applying the standards.」

    The partial revisions to the accounting standard for tax-effect accounting and other amendments have been applied from the beginning of the first quarter of the current consolidated fiscal year, and comparative information is disclosed on a retrospective basis.
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