Adoption of the revised tax-effect accounting standards
First written in FY2019-Q1. 2 of 4 entries say "Restated". Latest entry: FY2021.
The whole theme swung hardest in 2024: 1 of 7 companies on the "Worse" side.
- FY2021DroppedAnnual report税効果会計基準の改正適用そのものに関する新たな明示的記載は、本有価証券報告書では確認できない。
- FY2019RestatedAnnual report
「「『税効果会計に係る会計基準』の一部改正」（企業会計基準第28号 2018年２月16日）等を当連結会計年度の期首から適用し」
The amended tax-effect accounting standards and the change in the presentation categories for deferred tax assets and liabilities continue to be disclosed. - FY2019-Q3RestatedAnnual report
「We have applied the “Partial Amendments to Accounting Standards for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018) and other standards from the beginning of the first quarter of the current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The amended tax-effect accounting standards and the change in the presentation categories for deferred tax assets and liabilities continue to be disclosed. - FY2019-Q1First statedAnnual report
「The company has applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, dated 16 February 2018) and related standards from the beginning of the first quarter of the current consolidated accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
税効果会計に係る会計基準の改正を当第１四半期連結会計期間の期首から適用し、繰延税金資産・負債の表示区分を変更している。