Adoption of Partial Amendments to the Accounting Standard for Tax Effect Accounting
First written in FY2020-Q1. 2 of 3 entries say "Restated". Latest entry: FY2020-Q3.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2020-Q3RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018), along with other applicable standards, have been applied from the beginning of the first quarter of the current consolidated fiscal year. Accordingly, the key management indicators and other figures for the cumulative third quarter of the previous consolidated fiscal year and the previous consolidated fiscal year reflect the retrospective application of these accounting standards and other applicable standards.」
The company reiterated that it applied partial revisions to the accounting standards for tax effect accounting and related standards from the beginning of the first quarter of the consolidated fiscal year, presenting comparative figures as indicators after retrospective application. - FY2020-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 company reiterated that it applied partial revisions to the accounting standards for tax effect accounting and related standards from the beginning of the first quarter of the consolidated fiscal year, presenting comparative figures as indicators after retrospective application. - FY2020-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 company applied partial revisions to the accounting standards for tax effect accounting and related standards from the beginning of the first quarter of the current consolidated fiscal year, and presents key indicators for prior periods after retrospective application. The additional information also states that deferred tax assets were presented under investments and other assets and deferred tax liabilities under non-current liabilities.