Application of Partial Amendments to the Accounting Standard for Tax Effect Accounting
First written in FY2019-Q1. 5 of 6 entries say "Restated". Latest entry: FY2021.
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- FY2021RestatedAnnual 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 77th fiscal year. Accordingly, the key management indicators and other information for the 76th fiscal year reflect retrospective application of those accounting standards and related standards.」
The company is reaffirming its treatment of applying the partial revisions to the accounting standards for tax-effect accounting retroactively to prior fiscal years. - 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 related standards from the beginning of the 77th fiscal year. Accordingly, the key management indicators and other information for the 76th fiscal year reflect retrospective application of those accounting standards and related standards.」
The company is reaffirming its treatment of applying the partial revisions to the accounting standards for tax-effect accounting retroactively to prior fiscal years. - FY2019RestatedAnnual report
「The company has applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018) and other related amendments from the beginning of the current fiscal year, and presents deferred tax assets under investments and other assets.」
The company applied partial revisions to the tax-effect accounting standards and related standards from the beginning of the fiscal year, and is reaffirming the treatment of presenting deferred tax assets under investments and other assets. - FY2019-Q3RestatedAnnual report
「We have applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (Accounting Standard for Business Enterprises No. 28, dated 16 February 2018) and other standards from the beginning of the first quarter accounting period, and deferred tax assets are presented under investments and other assets.」
The company applied partial revisions to the accounting standards for tax-effect accounting and related standards from the beginning of the first quarter, and is reaffirming the treatment of presenting deferred tax assets under investments and other assets. - FY2019-Q2RestatedAnnual report
「We have applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (Accounting Standard for Business Enterprises No. 28, dated 16 February 2018) and other standards from the beginning of the first quarter accounting period, and deferred tax assets are presented under investments and other assets.」
The company applied partial revisions to the accounting standards for tax-effect accounting and related standards from the beginning of the first quarter, and is reaffirming the treatment of presenting deferred tax assets under investments and other assets. - FY2019-Q1First statedAnnual report
「We have applied the "Partial Amendments to the Accounting Standard for Tax Effect Accounting" (ASBJ Statement No. 28, 16 February 2018) and related standards from the beginning of the first quarter accounting period of the current fiscal year, and deferred tax assets are presented under investments and other assets.」
The company disclosed for the first time that it applied the partial amendments to the accounting standards for tax-effect accounting and related matters from the beginning of the first quarter accounting period, changing the presentation classification of deferred tax assets.