Changes in Accounting Systems and Tax Laws and Differences of Opinion with Tax Authorities
First written in FY2016. 5 of 6 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2024: 2 of 14 companies on the "Worse" side.
23 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual report
「The enactment or amendment of laws or regulations not anticipated by our Group, or the introduction or amendment of accounting standards or tax systems, could affect operating results and financial condition.」
The Group is reiterating the risks relating to laws and regulations, accounting standards, changes in tax systems and differing views from the tax authorities. - FY2024RestatedAnnual report
「In addition to monitoring information issued by external bodies such as government agencies through websites and other channels, our Group gathers information by attending seminars hosted by external bodies and subscribing regularly to specialist publications, while also conducting various reviews in preparation for implementation.」
The Group continues to gather information and conduct reviews in response to laws and regulations, accounting standards and changes in tax systems. - FY2021RestatedAnnual report
「In addition to monitoring information issued by external bodies such as government agencies through websites and other channels, our Group gathers information by attending seminars hosted by external bodies and subscribing regularly to specialist publications, while also conducting various reviews in preparation for implementation.」
The Group continues to gather information and conduct reviews to respond to laws and regulations, accounting standards and changes in tax systems. - FY2019RestatedAnnual report
「The enactment or amendment of laws or regulations not anticipated by our Group, or the introduction or amendment of accounting standards or tax systems, could affect operating results and financial condition.」
The Group is reiterating the risks relating to laws and regulations, accounting standards, changes in tax systems and differing views from the tax authorities. - FY2017RestatedAnnual report
「The enactment or amendment of laws or regulations not anticipated by our Group, or the introduction or amendment of accounting standards or tax systems, could affect operating results and financial condition.」
The Group is reiterating the risks relating to laws and regulations, accounting standards, changes in tax systems and differing views from the tax authorities. - FY2016First statedAnnual report
「The introduction or amendment of unexpected accounting standards or tax systems could affect operating results and financial condition. In addition, differing views from the tax authorities in tax filings could result in additional tax liabilities.」
The Group identifies the impact on operating results and financial condition arising from regulatory changes and differences in tax interpretations.