Application of the revised tax-effect accounting standard
First written in FY2019-Q1. 1 of 2 entries say "Restated". Latest entry: FY2019.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2019RestatedAnnual report
「The “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (Accounting Standard No. 28, 16 February 2018) and other standards have been applied from the beginning of the current consolidated fiscal year. Key management indicators for the previous consolidated fiscal year are presented after retrospective application of those accounting standards and other requirements.」
The application of the amended tax-effect accounting standards and the retrospective presentation of comparative information continued in the annual financial statements. - FY2019-Q1First statedAnnual report
「The “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (Accounting Standard No. 28, 16 February 2018) and other standards have been applied from the beginning of the first quarter of the current fiscal year. Key management indicators for the first nine months of the previous fiscal year and the previous consolidated fiscal year are presented after retrospective application of those accounting standards and other requirements.」
The amendments to the tax-effect accounting standards and other requirements were applied from 1 April 2018, and comparative information is presented after retrospective application.