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: 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) from the beginning of the current consolidated fiscal year, and presents deferred tax assets under investments and other assets.」
税効果会計基準の一部改正に基づき、繰延税金資産を投資その他の資産に表示する処理が継続している。 - FY2019-Q3RestatedAnnual report
「We have adopted the partial revision of the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and related standards from the beginning of the first quarter of the fiscal year, and present deferred tax assets under investments and other assets.」
税効果会計に係る基準等を第１四半期連結会計期間の期首から適用し、繰延税金資産を投資その他の資産に表示する会計方針が再掲されている。 - FY2019-Q2RestatedAnnual report
「We have adopted the partial revision of the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and related standards from the beginning of the first quarter of the fiscal year, and present deferred tax assets under investments and other assets.」
税効果会計に係る基準等を第１四半期連結会計期間の期首から適用し、繰延税金資産を投資その他の資産に表示する会計方針が追加情報として再掲されている。 - FY2019-Q1First statedAnnual report
「The Company has applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and related standards from the beginning of the first quarter of the current consolidated fiscal year, and presents deferred tax assets under investments and other assets.」
The tax-effect accounting standards were adopted from the beginning of the first quarter, changing the presentation of deferred tax assets to investments and other assets.