Change in the presentation of deferred tax assets following amendments to tax-effect accounting standards
First written in FY2019-Q2. 1 of 2 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 Accounting Standard for Tax Effect Accounting" (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter of the consolidated fiscal year, and presents deferred tax assets under investments and other assets.」
税効果会計基準の一部改正等を第1四半期連結会計期間の期首から適用し、繰延税金資産を投資その他の資産に表示する処理を再掲している。 - FY2019-Q2First statedAnnual report
「The Company has applied the "Partial Amendments to Accounting Standard for Tax Effect Accounting" (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter of the 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 related standards from the beginning of the consolidated fiscal year, changing the presentation of deferred tax assets to investments and other assets.