Adoption of Partial Amendments to the Accounting Standard for Tax Effect Accounting
First written in FY2019-Q1. 4 of 5 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
155 other companies' latest entry also says "Restated".
- FY2020RestatedAnnual report
「The company has applied the “Partial Amendments to Accounting Standard for Tax Effect Accounting” (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) from the beginning of the current consolidated fiscal year. It changed the presentation method so that deferred tax assets are presented under investments and other assets and deferred tax liabilities under fixed liabilities, and also changed the related tax-effect accounting notes.」
The company reiterated its policy of applying the partial amendments to the accounting standards for tax-effect accounting and changing the presentation categories and note disclosures for deferred tax assets and liabilities. - FY2019RestatedAnnual report
「The company has applied the “Partial Amendments to Accounting Standard for Tax Effect Accounting” (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) from the beginning of the current consolidated fiscal year. It changed the presentation method so that deferred tax assets are presented under investments and other assets and deferred tax liabilities under fixed liabilities, and also changed the related tax-effect accounting notes.」
The company reiterated its policy of applying the partial amendments to the accounting standards for tax-effect accounting from the beginning of the current consolidated fiscal year and changing the presentation categories for deferred tax assets and liabilities. - 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 company reiterated its policy of applying the partial amendments to the accounting standards for tax-effect accounting and other amendments from the beginning of the first quarter of the consolidated fiscal year, and changing the presentation categories for deferred tax assets and liabilities. - 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 company reiterated its policy of applying the partial amendments to the accounting standards for tax-effect accounting and other amendments from the beginning of the first quarter of the consolidated fiscal year, and changing the presentation categories for deferred tax assets and liabilities. - 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.」
The company applied the partial amendments to the accounting standards for tax-effect accounting and other amendments from the beginning of the first quarter of the current consolidated fiscal year, changing the presentation categories for deferred tax assets and liabilities. The key management indicators and other figures for the first quarter of the previous fiscal year and the previous consolidated fiscal year are presented as figures calculated by retrospectively applying the amended standards.