Adoption of Partial Amendments to the Accounting Standard for Tax Effect Accounting
First written in FY2019-Q1. 4 of 5 entries say "Restated". Latest entry: FY2021.
The whole theme swung hardest in 2024: 1 of 9 companies on the "Worse" side.
157 other companies' latest entry also says "Restated".
- FY2021RestatedAnnual report
「The Company has applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting and other standards from the beginning of the current consolidated fiscal year」
Continues to disclose the application of partial amendments to the accounting standard for tax-effect accounting and the change in presentation classification. - FY2019RestatedAnnual report
「The Company has applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting and other standards from the beginning of the current consolidated fiscal year」
Continues to disclose the application of partial amendments to the accounting standard for tax-effect accounting and the change in presentation classification. - FY2019-Q3RestatedAnnual report
「The partial revision of the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, dated 16 February 2018) and other standards have been applied from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The company has applied, from the beginning of the fiscal year, partial revisions to the accounting standards for tax-effect accounting and related changes, and has changed the presentation categories for deferred tax assets and liabilities. - FY2019-Q2RestatedAnnual report
「The partial revision of the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, dated 16 February 2018) and other standards have been applied from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The company has applied, from the beginning of the fiscal year, partial revisions to the accounting standards for tax-effect accounting and related changes, and has changed the presentation categories for deferred tax assets and liabilities. - FY2019-Q1First statedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and other standards have been applied from the beginning of the first quarter of the current fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
Applied partial amendments to the accounting standard for tax effect accounting and related standards from the beginning of the first quarter, changing the presentation of deferred tax assets and liabilities.