Adoption of Partial Amendments to the Accounting Standard for Tax Effect Accounting
First written in FY2019-Q1. 3 of 4 entries say "Restated". Latest entry: FY2019.
The whole theme swung hardest in 2024: 1 of 9 companies on the "Worse" side.
- FY2019RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018), among others, have been applied from the beginning of the consolidated fiscal year under review. Accordingly, the key management indicators and other information for the previous consolidated fiscal year have been presented after retrospective application of these accounting standards and related standards.」
The Company continued to apply the partial amendments to the tax effect accounting standard from the beginning of the current consolidated fiscal year and present comparative information using figures after retrospective application. - FY2019-Q3RestatedAnnual report
「The Company has applied the partial amendments to 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 current fiscal year. Financial position figures are compared with those for the end of the previous consolidated fiscal year after retrospective application.」
The Company continued to apply the partial amendments to the Accounting Standard for Tax Effect Accounting and compare figures after retrospective application. - FY2019-Q2RestatedAnnual report
「The Company has applied the partial amendments to 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 current fiscal year. Financial position figures are compared with those for the end of the previous consolidated fiscal year after retrospective application.」
The Company continued to apply the partial amendments to the Accounting Standard for Tax Effect Accounting and compare figures after retrospective application. - FY2019-Q1First statedAnnual report
「The Company has applied the partial amendments to 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 current fiscal year. Financial position figures are compared with those for the end of the previous consolidated fiscal year after retrospective application.」
The Company applied the partial amendments to the Accounting Standard for Tax Effect Accounting and other standards from the beginning of the first quarter of the current fiscal year, and compared the financial position at the end of the previous consolidated fiscal year using figures after retrospective application. The notes also disclosed that deferred tax assets were presented under investments and other assets, while deferred tax liabilities were presented under non-current liabilities.