Application of revised tax-effect accounting standards and changes in the presentation of deferred tax items
First written in FY2019-Q1. 3 of 4 entries say "Restated". Latest entry: FY2020-Q1.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
155 other companies' latest entry also says "Restated".
- FY2020-Q1RestatedAnnual report
「During the current first-quarter consolidated cumulative period, no new business or other risks arose. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
税効果会計基準改正の適用と繰延税金項目の表示変更について、既存の会計・開示方針に重要な変更がないとしている。 - 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.」
税効果会計基準の一部改正等を第1四半期会計期間の期首から適用し、繰延税金資産・負債の表示区分を変更した会計方針を継続記載している。 - 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.」
税効果会計基準の一部改正等を第1四半期連結会計期間の期首から適用し、繰延税金資産・負債の表示区分を変更した会計方針を継続記載している。 - FY2019-Q1First statedAnnual report
「We adopted the partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, issued 16 February 2018) and related standards from the beginning of the first quarter under review. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
税効果会計に係る会計基準の一部改正等を第1四半期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、繰延税金負債を固定負債に表示している。