Application of Revised Tax-Effect Accounting Standards 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 adopted the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, dated 16 February 2018) from the beginning of the fiscal year under review. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The company continues to disclose in its consolidated financial statements for the full fiscal year the adoption of the amendments to the accounting standards for tax-effect accounting and the change in the presentation classifications of deferred tax assets and liabilities. - FY2019-Q3RestatedAnnual report
「We have 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 continues to disclose the adoption of the amendments to the accounting standards for tax-effect accounting and the change in the presentation classifications of deferred tax assets and liabilities. - FY2019-Q2RestatedAnnual report
「The partial revisions to the Accounting Standard for Tax Effect Accounting and related standards have been applied from the beginning of the first quarter of the 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 disclose the adoption of the amendments to the accounting standards for tax-effect accounting and the change in the presentation classifications of deferred tax assets and liabilities. - FY2019-Q1First statedAnnual report
「We have applied the Partial Amendments to Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and related standards from the beginning of the first quarter. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
Applied the partial amendments to the tax effect accounting standards from the beginning of the first quarter and changed the presentation categories for deferred tax assets and liabilities.