Adoption of revised tax-effect accounting standards and changes in the presentation of deferred tax assets and liabilities
First written in FY2019-Q1. 2 of 4 entries say "Restated". Latest entry: FY2019.
The whole theme swung hardest in 2024: 1 of 11 companies on the "Worse" side.
15 other companies' latest entry also says "Achieved".
- FY2019AchievedAnnual report
「The company applied the “Partial Amendments to Accounting Standard for Tax Effect Accounting” (Accounting Standards Board of Japan Statement No. 28, 16 February 2018; hereinafter, the “Partial Amendments to the Tax Effect Accounting Standard”) from the beginning of the consolidated 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 company applied partial amendments to the accounting standards for tax-effect accounting from the beginning of the current consolidated fiscal year and changed the presentation categories for deferred tax assets and liabilities. - FY2019-Q3RestatedAnnual report
「The partial revision of the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, dated 16 February 2018) and other standards have been applied from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The application of partial amendments to the accounting standards for tax-effect accounting and the change in the presentation categories for deferred tax assets and liabilities continue to be disclosed. - FY2019-Q2RestatedAnnual report
「The partial revision of the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, dated 16 February 2018) and other standards have been applied from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The application of partial amendments to the accounting standards for tax-effect accounting and the change in the presentation categories for deferred tax assets and liabilities continue to be disclosed. - FY2019-Q1First statedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, issued 16 February 2018) and related standards have been applied from the beginning of the cumulative first quarter under review. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
Beginning with the first quarter commencing 1 April 2018, the company applied partial amendments to the accounting standards for tax-effect accounting and changed the presentation categories for deferred tax assets and deferred tax liabilities.