Changes in presentation and comparability following adoption of revised 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 and other relevant 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 amendments to the accounting standard for tax effect accounting applied from the first quarter and the changes in presentation were reproduced in the additional information. - FY2019-Q2RestatedAnnual report
「The Company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting and other relevant 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 amendments to the accounting standard for tax effect accounting applied from the first quarter and the changes in presentation were reproduced in the additional information. - FY2019-Q1First statedAnnual report
「The partial amendments to the “Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018) and other standards have been applied from the beginning of the first quarter of the current fiscal year. Accordingly, the financial position is compared and analyzed against the previous consolidated fiscal year using figures after retrospective application of the relevant accounting standards and other requirements.」
The Company applied Accounting Standard No. 28 and other standards dated 16 February 2018 from the beginning of the first quarter of the current fiscal year, and presented deferred tax assets and liabilities and comparative figures after retrospective application.