Application of Accounting Standards for Tax Effect Accounting
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
「「『税効果会計に係る会計基準』の一部改正」(企業会計基準第28号 平成30年２月16日)を当連結会計年度の期首から適用し、繰延税金資産は投資その他の資産の区分に表示し、繰延税金負債は固定負債の区分に表示する方法に変更した。」
税効果会計に係る基準の適用および繰延税金資産の表示区分変更を年度開示でも引き続き記載している。 - FY2019-Q3RestatedAnnual report
「The company has applied the Partial Amendments to the 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 of the fiscal year, and presents deferred tax assets under investments and other assets.」
第１四半期連結会計期間の期首から税効果会計に係る会計基準等を適用し、繰延税金資産の表示区分を変更したことを引き続き記載している。 - FY2019-Q2RestatedAnnual report
「The company has applied the Partial Amendments to the 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 of the fiscal year, and presents deferred tax assets under investments and other assets.」
第１四半期連結会計期間の期首から税効果会計に係る会計基準等を適用し、繰延税金資産の表示区分を変更したことを引き続き記載している。 - FY2019-Q1First statedAnnual report
「The Company has applied, from the beginning of the first quarter of the current consolidated fiscal year, the Partial Amendments to Accounting Standard for Tax Effect Accounting (Accounting Standard Board of Japan Statement No. 28, 16 February 2018) and related standards, and presents deferred tax assets under investments and other assets.」
The Company applied the accounting standards for tax-effect accounting from the beginning of the first quarter and changed the presentation of deferred tax assets.