Komori
Chichibu Railway (9012) · PolicyRestated

Adoption of partial amendments to the accounting standard for tax-effect accounting

First written in FY2019-Q1. 1 of 2 entries say "Restated". Latest entry: FY2019-Q2.

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ProgressHeldSoftenedWorseFirst statedFY2019-Q1 – FY2019-Q22018: 22018
Same theme, other companies
Adoption of amendments to the tax-effect accounting standardsA theme 9 companies write about · 0 as a headwind · 0 as a tailwind

8 other companies' latest entry also says "Restated".

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  1. 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 partial amendments to the accounting standards for tax-effect accounting and other standards were applied from the beginning of the first quarter of the current consolidated fiscal year, and the comparative figures for the second quarter are also presented after retrospective application.
  2. 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 partial amendments to the accounting standards for tax-effect accounting and other standards were applied from the beginning of the first quarter of the current consolidated fiscal year, and the key management indicators and other comparative figures are presented after retrospective application.
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