Application of amended tax-effect accounting standards and change in the presentation of deferred tax assets
First written in FY2019-Q1. 3 of 5 entries say "Restated". Latest entry: FY2021.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2021The impact of the revenue recognition standard is expected to be immaterial.Annual report
「Scheduled to be applied from the beginning of the fiscal year ending March 2022.” “The impact of applying these accounting standards and other related standards on the consolidated financial statements is expected to be immaterial.」
The revenue recognition accounting standard is scheduled to be applied from the beginning of the fiscal year ending March 2022, and the company has disclosed that the impact is expected to be immaterial. - FY2020RestatedAnnual report
「We will apply the standard from the beginning of the fiscal year ending March 2022.」
The company continues to disclose its plan to apply the accounting standards for revenue recognition and other related standards from the beginning of the fiscal year ending March 2022. - FY2019-Q3RestatedAnnual report
「The Company has applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter consolidated accounting period, and presents deferred tax assets under investments and other assets.」
The company continues to disclose the application of the amended tax-effect accounting standards and the presentation of deferred tax assets under investments and other assets. - FY2019-Q2RestatedAnnual report
「The Company has applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter consolidated accounting period, and presents deferred tax assets under investments and other assets.」
The company continues to disclose the application of the amended tax-effect accounting standards and the presentation of deferred tax assets under investments and other assets. - FY2019-Q1First statedAnnual report
「The “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018) and other relevant standards have been applied from the beginning of the first quarter of the current consolidated fiscal year, and deferred tax assets are presented under investments and other assets.」
The company has newly disclosed that it applied the amendments to the standards concerning tax-effect accounting and other matters from the beginning of the current quarter, and changed the presentation classification of deferred tax assets.