Application of the Revised Tax Effect Accounting Standard
First written in FY2019-Q3. 1 of 2 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 has applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the current fiscal year. The financial position is compared and analyzed against the previous fiscal year using figures after retrospective application of the accounting standards and other relevant standards.」
税効果会計基準の改正を当事業年度期首から適用し、遡及適用後の数値で財政状態を分析する取扱いを継続している。 - FY2019-Q3First statedAnnual report
「We have applied the Partial Amendments to Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The revised tax-effect accounting standard was applied from the beginning of the first quarter accounting period, changing the presentation of deferred tax assets and liabilities.