Change in Presentation of Deferred Tax Assets and Liabilities Due to Revisions to Tax Effect Accounting Standards
First written in FY2019-Q1. 3 of 4 entries say "Restated". Latest entry: FY2019.
The whole theme swung hardest in 2024: 1 of 9 companies on the "Worse" side.
157 other companies' latest entry also says "Restated".
- FY2019RestatedAnnual report
「The partial revision of the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) has been applied from the beginning of the current consolidated fiscal year, and deferred tax assets are presented under investments and other assets while deferred tax liabilities are presented under non-current liabilities.」
The revised classification of deferred tax assets and liabilities resulting from the amendments to the tax-effect accounting standards continues to be applied in the annual financial statements. - FY2019-Q3RestatedAnnual report
「The company has applied the "Partial Amendments to Accounting Standards for Tax Effect Accounting" (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter of the current consolidated fiscal year, presenting deferred tax assets under investments and other assets and deferred tax liabilities under non-current liabilities.」
The amendments to the accounting standards for tax-effect accounting and related standards were applied from the beginning of the first quarter, and the revised presentation of deferred tax assets and liabilities continues to be applied. - FY2019-Q2RestatedAnnual report
「The company has applied the "Partial Amendments to Accounting Standards for Tax Effect Accounting" (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter of the current consolidated fiscal year, presenting deferred tax assets under investments and other assets and deferred tax liabilities under non-current liabilities.」
The amendments to the accounting standards for tax-effect accounting and related standards were applied from the beginning of the first quarter, and the revised presentation of deferred tax assets and liabilities continues to be applied. - FY2019-Q1First statedAnnual report
「We have applied the “Partial Amendments to 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 current consolidated accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The Company has applied the revised accounting standards and other guidance for tax-effect accounting from the beginning of the fiscal year, and presents deferred tax assets under investments and other assets and deferred tax liabilities under non-current liabilities.