Adoption of Revised Accounting Standards 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: 3 of 9 companies on the "Worse" side.
155 other companies' latest entry also says "Restated".
- FY2019RestatedAnnual report
「The company applied the "Partial Amendments to Accounting Standard for Tax Effect Accounting" (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) from the beginning of the current consolidated fiscal year, changed the presentation method so that deferred tax assets are presented under investments and other assets and deferred tax liabilities under non-current liabilities, and changed the related notes on tax-effect accounting.」
The company continues to disclose that it applied the revisions to the standards concerning tax-effect accounting from the beginning of the current consolidated fiscal year. - 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.」
The company continues to state that it has applied revisions to the standards concerning tax-effect accounting and other changes from the beginning of the first quarter of the current consolidated fiscal year. - FY2019-Q2RestatedAnnual 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.」
The company continues to state that it has applied revisions to the standards concerning tax-effect accounting and other changes from the beginning of the first quarter of the current consolidated fiscal year. - FY2019-Q1First statedAnnual report
「We have applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting and other relevant standards from the beginning of the first quarter of the current fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The revised tax-effect accounting standards were adopted from the beginning of the first quarter, changing the presentation of deferred tax assets and liabilities.