Adoption of Revised Tax Effect Accounting Standards and Changes in Deferred Tax Asset Presentation
First written in FY2019-Q1. 2 of 3 entries say "Restated". Latest entry: FY2019-Q3.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
155 other companies' latest entry also says "Restated".
- FY2019-Q3RestatedAnnual 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, and deferred tax assets are presented under investments and other assets.」
The revised accounting standards and other provisions relating to tax-effect accounting were applied from the beginning of the first quarter accounting period, and deferred tax assets continue to be presented under investments and other assets. - FY2019-Q2RestatedAnnual 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, and deferred tax assets are presented under investments and other assets.」
The revised accounting standards and other provisions relating to tax-effect accounting were applied from the beginning of the first quarter accounting period, and deferred tax assets continue to be presented under investments and other assets. - FY2019-Q1First statedAnnual report
「We have applied from the beginning of the first quarter the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and related standards, and present deferred tax assets under investments and other assets.」
Applied the revised tax-effect accounting standards from the beginning of the first quarter and changed the presentation of deferred tax assets to investments and other assets.