Application of amendments to the accounting standard for tax-effect accounting
First written in FY2019-Q1. 2 of 3 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2020RestatedAnnual report
「「『税効果会計に係る会計基準』の一部改正」等を第１四半期連結会計期間の期首から適用しております。」
税効果会計基準の一部改正の適用と表示区分変更が継続している。 - FY2019-Q3RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and other standards were adopted from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under fixed liabilities.」
税効果会計基準の一部改正等を期首から適用し、繰延税金資産・負債の表示区分を変更した会計処理が継続している。 - FY2019-Q1First statedAnnual report
「The company has applied the partial amendment to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and related standards from the beginning of the first quarter consolidated accounting period. Financial position figures are compared with those for the end of the previous consolidated fiscal year after retrospective application.」
税効果会計に係る会計基準の一部改正等を期首から適用し、比較対象となる前連結会計年度末の財政状態を遡及処理後の数値としている。