Adoption of Amendments to the Tax Effect Accounting Standards and Changes in the Presentation Classification of Deferred Tax Assets
First written in FY2019-Q3. 1 of 2 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 Amendments to Accounting Standard for Tax Effect Accounting" (Accounting Standards Board of Japan Statement No. 28, 31 March 2020) and other standards from the beginning of the fiscal year, and changed its presentation method so that deferred tax assets are presented under investments and other assets and deferred tax liabilities under non-current liabilities.」
The annual report also confirms that the company applied the amendments to the tax-effect accounting standards and related standards from the beginning of the fiscal year and changed the presentation classification of deferred tax assets and liabilities. - FY2019-Q3First statedAnnual 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) and other standards from the beginning of the first quarter accounting period, and presents deferred tax assets under investments and other assets.」
The company has disclosed for the first time that it applied the amendments to the accounting standards for tax-effect accounting and related standards from the beginning of the first quarter accounting period and changed the presentation classification of deferred tax assets.