Adoption of the Revised Accounting Standard for Tax Effect Accounting and Changes in Presentation
First written in FY2019-Q1. 3 of 4 entries say "Restated". Latest entry: FY2019.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
155 other companies' latest entry also says "Restated".
- FY2019RestatedAnnual report
「The Company has applied the partial amendment to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and other standards from the beginning of the current consolidated fiscal year. Accordingly, the key management indicators and other data for the previous consolidated fiscal year reflect retrospective application of those accounting standards and related guidance.」
The Company applied the amended tax-effect accounting standards from the beginning of the current consolidated fiscal year, reclassified deferred tax assets and liabilities, and retrospectively applied the changes to the prior-year indicators. - FY2019-Q3RestatedAnnual 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.」
The revised accounting standard for tax-effect accounting was applied from the beginning of the first quarter of the consolidated fiscal year, and the presentation categories for deferred tax assets and liabilities were changed; this is restated. - 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.」
The Company reiterates that it began applying the amended tax-effect accounting standards and the reclassification of deferred tax assets and liabilities from the first quarter. - 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 revised tax-effect accounting standard and related standards were applied from the beginning of the first quarter, changing the presentation of deferred tax assets and liabilities.