Accounting Standards and Related Guidance on Tax-Effect Accounting Scheduled for Application in 2020
First written in FY2019. 1 of 2 entries say "Restated". Latest entry: FY2020-Q1.
14 other companies' latest entry also says "Restated".
- FY2020-Q1RestatedAnnual report
「The Company has applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and related standards from the beginning of the first quarter of the current fiscal year.」
The Group stated that it applied the accounting standards and related guidance for tax-effect accounting from the beginning of the first quarter of the current consolidated fiscal year. However, because the document names differ from those of Accounting Standards Implementation Guidance No. 28 and related guidance previously scheduled for application, the application was classified as a separate accounting-change topic. - FY2019First statedAnnual report
「“Guidance on Application of Accounting Standard for Tax Effect Accounting” (Accounting Standards Implementation Guidance No. 28, 16 February 2018) ・“Guidance on Application of Recoverability of Deferred Tax Assets” (Accounting Standards Implementation Guidance No. 26, 16 February 2018) (2) Scheduled application date Scheduled for application from the beginning of the fiscal year ending January 2020.」
The new guidance on tax-effect accounting was scheduled to be applied from the beginning of the fiscal year ending January 2020, with the amount of the impact still under assessment.