Application of Revised Standards for Tax-Effect Accounting
First written in FY2020-Q1. 2 of 3 entries say "Advanced", first in FY2026-H1. Latest entry: FY2026.
The whole theme swung hardest in 2024: 1 of 7 companies on the "Worse" side.
- FY2026AdvancedAnnual report
「The company has applied the "Accounting Standard for Tax Effect Accounting for Corporate Income Taxes, Resident Taxes and Enterprise Taxes" (ASBJ Statement No. 27, 28 October 2022, hereinafter the "2022 amended accounting standard") and other relevant standards from the beginning of the current consolidated fiscal year.」
The 2022 amendments to the accounting standards concerning corporate income taxes and other relevant standards were applied from the beginning of the fiscal year. - FY2026-H1AdvancedAnnual report
「The “Accounting Standard for Corporate Tax, Inhabitant Tax and Enterprise Tax” (ASBJ Statement No. 27, 28 October 2022) and related standards have been applied from the beginning of the current interim consolidated accounting period.」
The 2022 amendments to the accounting standards concerning corporate income taxes and other relevant standards were applied from the beginning of the current interim consolidated accounting period. The company states that there was no impact on the financial statements. - FY2020-Q1First statedAnnual report
「We have applied the partial amendments to the Accounting Standard for Tax Effect Accounting and related standards from the beginning of the first quarter of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The amendments to the tax-effect accounting standards were applied from the beginning of the first quarter, changing the presentation of deferred tax assets and liabilities.