Adoption of amendments to the accounting standard for tax-effect accounting
First written in FY2019-Q1. 4 of 5 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2024: 1 of 9 companies on the "Worse" side.
- FY2020RestatedAnnual report
「The company has applied 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 from the beginning of the 109th fiscal period. Key management indicators for the 108th fiscal period and earlier are indicators after retrospective application of these accounting standards and related standards.」
The company continues to apply the amendments to the accounting standard for tax-effect accounting and use figures after retrospective application for comparisons. - FY2019RestatedAnnual report
「The company has applied 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 from the beginning of the current fiscal year. For its financial position, comparisons and analyses with the previous fiscal year use figures after retrospective application of these accounting standards and related standards.」
The company continues to apply the amendments to the accounting standard for tax-effect accounting from the beginning of the current fiscal year and to use figures after retrospective application for comparisons with the previous fiscal year. - FY2019-Q3RestatedAnnual report
「We have applied the partial revision of the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter accounting period, and deferred tax liabilities are presented under non-current liabilities.」
The company continues to apply the amendments to the accounting standard for tax-effect accounting adopted from the beginning of the first quarter accounting period and to present deferred tax liabilities as non-current liabilities. - FY2019-Q2RestatedAnnual report
「We have applied the partial revision of the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter accounting period, and deferred tax liabilities are presented under non-current liabilities.」
The company continues to apply the amendments to the accounting standard for tax-effect accounting adopted from the beginning of the first quarter of FY2019 and to present deferred tax liabilities as non-current liabilities. - FY2019-Q1First statedAnnual report
「The Company has applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and related standards from the beginning of the first quarter, and presents deferred tax liabilities under non-current liabilities.」
From the beginning of the current first quarter accounting period, the company applied certain amendments to the accounting standard for tax-effect accounting and changed the presentation category for deferred tax liabilities.