Application of Amendments to Tax Effect Accounting Standards and Retrospective Restatement of Comparative Information
First written in FY2019-Q3. 1 of 2 entries say "Achieved", first in FY2019. Latest entry: FY2019.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2019AchievedAnnual report
「The Company has applied the partial amendment to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and other standards from the beginning of the current consolidated fiscal year. Accordingly, the key management indicators and other data for the previous consolidated fiscal year reflect retrospective application of those accounting standards and related guidance.」
The annual report confirms that the revised tax-effect accounting standards were applied from the beginning of the current fiscal year and retrospectively applied to the comparative information for the previous fiscal year. - FY2019-Q3First statedAnnual report
「The company has applied the partial revision of the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other standards from the beginning of the first quarter of the consolidated fiscal year. It has also applied these standards retrospectively to the consolidated balance sheet for the previous consolidated fiscal year, reducing total assets and total liabilities by ¥405 million as a result.」
The company newly disclosed that it applied the revised tax-effect accounting standards from the beginning of the first quarter of the consolidated fiscal year and applied them retrospectively to the comparative information for the previous consolidated fiscal year.