Application of Amendments to Tax-Effect Accounting Standards and Retrospective Treatment
First written in FY2019-Q1. 4 of 5 entries say "Restated". Latest entry: FY2021.
4 other companies' latest entry also says "Restated".
- 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, dated 16 February 2018) and other standards from the beginning of the 107th fiscal year」
The adoption of the revised accounting standards for tax effect accounting and comparative presentation after retrospective application continue to be disclosed in the notes to key management indicators and other matters. - FY2019RestatedAnnual report
「The Company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, dated 16 February 2018) and other standards from the beginning of the current consolidated fiscal year. For the financial position, comparisons are made using figures for the end of the previous consolidated fiscal year after retrospective treatment.」
The adoption of the revised accounting standards for tax effect accounting and comparative presentation after retrospective treatment continue to be disclosed in the annual report. - FY2019-Q3RestatedAnnual report
「The Company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, dated 16 February 2018) and other standards from the beginning of the first quarter of the current consolidated fiscal year. For the financial position, comparisons are made using figures for the end of the previous consolidated fiscal year after retrospective treatment.」
The adoption of the revised accounting standards for tax effect accounting and comparisons using figures after retrospective treatment continue to be disclosed, as in the previous quarter. - FY2019-Q2RestatedAnnual report
「The Company has applied the “Partial Amendments to Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018), etc. from the beginning of the first quarter of the current fiscal year, presenting deferred tax assets under investments and other assets and deferred tax liabilities under non-current liabilities.」
The revised accounting standards for tax effect accounting applied from the first quarter and the changes in presentation classifications continue to be disclosed in the second-quarter report. - FY2019-Q1First statedAnnual report
「The Company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, dated 16 February 2018) and other standards from the beginning of the first quarter of the current consolidated fiscal year. For the financial position, comparisons are made using figures for the end of the previous consolidated fiscal year after retrospective treatment.」
The Company has applied the partial amendments to the accounting standards for tax effect accounting and other standards from the beginning of the first quarter of the current consolidated fiscal year, and uses figures after retrospective treatment for the financial position at the end of the previous consolidated fiscal year for comparison.