Application of Partial Amendments to Tax-Effect Accounting Standards and Related Standards and Change in Presentation of Deferred Tax Assets
First written in FY2019-Q1. 2 of 3 entries say "Restated". Latest entry: FY2019.
The whole theme swung hardest in 2024: 1 of 9 companies on the "Worse" side.
155 other companies' latest entry also says "Restated".
- FY2019RestatedAnnual report
「The company has applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) from the beginning of the current consolidated fiscal year, and presents deferred tax assets under investments and other assets.」
The company applied the partial amendments to the accounting standards for tax effect accounting and continues to present deferred tax assets under investments and other assets. - FY2019-Q3RestatedAnnual report
「We have applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and related standards from the beginning of the first quarter of the current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The company continues to apply the partial amendments to the accounting standards for tax effect accounting and has changed the presentation classifications for deferred tax assets and liabilities. - 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 current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The company applied partial amendments to the accounting standards for tax effect accounting from the beginning of the current quarter and changed the presentation classifications for deferred tax assets and liabilities.