Adoption of Partial Amendments to the Accounting Standard 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
「The partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) were applied from the beginning of the current consolidated fiscal year, deferred tax assets are presented under investments and other assets, and the disclosures relating to tax effect accounting have been revised.」
The partial amendments to the accounting standard for tax effect accounting were applied from the beginning of the current consolidated fiscal year, changing the presentation category for deferred tax assets. - FY2019-Q3RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other relevant standards have been applied from the beginning of the first quarter of the consolidated fiscal year, and deferred tax assets are presented under investments and other assets.」
Reiterated that the partial amendments to the accounting standard for tax effect accounting and other relevant standards have been applied from the beginning of the fiscal year. - FY2019-Q2RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other relevant standards have been applied from the beginning of the first quarter of the consolidated fiscal year, and deferred tax assets are presented under investments and other assets.」
Reiterated that the partial amendments to the accounting standard for tax effect accounting and other relevant standards have been applied from the beginning of the current first quarter of the consolidated fiscal year. - FY2019-Q1First statedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other relevant standards have been applied from the beginning of the current first quarter of the consolidated fiscal year, and deferred tax assets are presented under investments and other assets.」
The partial amendments to the accounting standard for tax effect accounting and other relevant standards were applied from the beginning of the current first quarter of the consolidated fiscal year, changing the presentation category for deferred tax assets.