Application of Partial Amendments to the Accounting Standard for Tax Effect Accounting
First written in FY2019-Q1. 3 of 4 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2024: 1 of 8 companies on the "Worse" side.
156 other companies' latest entry also says "Restated".
- FY2020RestatedAnnual report
「The partial amendment to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other standards have been applied from the beginning of the 87th fiscal year,」
The application of the amended accounting standards for tax-effect accounting and the related changes in presentation categories have continued. - FY2019-Q3RestatedAnnual report
「The Company has applied the “Partial Amendments to Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018), etc. from the beginning of the first quarter of the current fiscal year, presenting deferred tax assets under investments and other assets and deferred tax liabilities under non-current liabilities.」
The application of amendments to the accounting standards for tax-effect accounting and the change in presentation categories for deferred tax assets and liabilities have continued. - FY2019-Q2RestatedAnnual report
「The Company has applied the “Partial Amendments to Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018), etc. from the beginning of the first quarter of the current fiscal year, presenting deferred tax assets under investments and other assets and deferred tax liabilities under non-current liabilities.」
The application of amendments to accounting standards for tax-effect accounting and the change in presentation categories have continued since the first quarter. - 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 consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The company has applied the revisions to the accounting standards for tax-effect accounting and related standards from the beginning of the first quarter of the current consolidated fiscal year, changing the presentation categories for deferred tax assets and liabilities.