Adoption of revised accounting standards for tax effect accounting
First written in FY2019-Q1. 3 of 4 entries say "Restated". Latest entry: FY2020.
1 other company's latest entry also says "Restated".
- FY2020RestatedAnnual report
「The partial amendments to the “Accounting Standard for Tax Effect Accounting” (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other requirements have been adopted from the beginning of the 169th fiscal year, and the key management indicators and other figures for the 168th fiscal year are based on figures after retrospective application of those accounting standards and other requirements.」
The adoption of the revised standards relating to tax-effect accounting and their retrospective application to comparative figures have been reconfirmed in the full-year disclosure. - FY2019-Q3RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018), along with other applicable standards, have been applied from the beginning of the first quarter of the current consolidated fiscal year. Accordingly, the key management indicators and other figures for the cumulative third quarter of the previous consolidated fiscal year and the previous consolidated fiscal year reflect the retrospective application of these accounting standards and other applicable standards.」
The adoption from the beginning of the fiscal year of the revised standards relating to tax-effect accounting and their retrospective application to comparative figures continues to be described. - 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 adoption from the beginning of the fiscal year of the revised standards relating to tax-effect accounting and their retrospective application to comparative figures continue to be described. - 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 revised standards relating to tax-effect accounting were adopted from the beginning of the current quarter, and key comparative indicators are presented based on figures after retrospective application.