Change in the Presentation Classification of Deferred Tax Assets and Liabilities Following Revisions to the Tax-Effect Accounting Standards
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
「The company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and other standards from the beginning of the consolidated accounting period for the first quarter. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
第１四半期連結会計期間の期首から適用した税効果会計基準等に基づく表示区分変更を改めて記載している。 - FY2019-Q2RestatedAnnual report
「The Company has applied the “Partial Amendments to Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018), etc. from the beginning of the first quarter of the current fiscal year, presenting deferred tax assets under investments and other assets and deferred tax liabilities under non-current liabilities.」
第１四半期連結会計期間の期首から適用した税効果会計基準等に基づく表示区分変更を改めて記載している。 - FY2019-Q1First statedAnnual report
「The Company has applied the "Partial Amendments to 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 consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The company applied revisions to the accounting standards for tax effect accounting and related standards from the beginning of the first quarter of the current fiscal year, changing the presentation classification of deferred tax assets and liabilities.