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-H12022 revised accounting standards appliedAnnual report
「From the beginning of the interim consolidated accounting period, we applied the Accounting Standard for the Classification of Income Taxes, Including Enterprise Taxes (ASBJ Statement No. 27, 28 October 2022) and related guidance.」
The company applied the 2022 revised accounting standards and other related standards from the beginning of the six-month consolidated accounting period. The treatment of gains and losses on sales of shares in subsidiaries between consolidated companies was applied retrospectively, but the company stated that there was no impact on the financial statements. - FY2019-Q3RestatedAnnual report
「The Partial Amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and related guidance have been applied from the beginning of the first quarter of the consolidated accounting period,」
The company has restated that it applied the revised standards for tax-effect accounting and other related standards from the beginning of the first-quarter consolidated accounting period. - FY2019-Q2RestatedAnnual report
「The Company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting and other relevant standards from the beginning of the first quarter of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The company has restated that it applied the revised standards for tax-effect accounting and other related standards from the beginning of the first-quarter consolidated accounting period, and that it changed the presentation categories. - FY2019-Q1First statedAnnual report
「We have applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting and other relevant standards from the beginning of the first quarter of the current fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The company has applied the revised standards relating to tax-effect accounting and other standards from the beginning of the first quarter of the consolidated accounting period, and changed the presentation classification of deferred tax assets and liabilities.