Adoption of the Revised Accounting Standard for Tax Effect Accounting
First written in FY2019-Q1. 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 partial amendments to the Accounting Standard for Tax Effect Accounting and other standards were adopted from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under fixed liabilities.」
The application of the Accounting Standard for Tax Effect Accounting and related standards from the beginning of the first quarter of the consolidated fiscal year, as well as the presentation categories for deferred tax assets and liabilities, was restated. - FY2019-Q1First statedAnnual report
「We have applied the partial revisions to the Accounting Standard for Tax Effect Accounting and other standards from the beginning of the first quarter of the current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The Accounting Standard for Tax Effect Accounting and related standards were applied from the beginning of the first quarter of the current consolidated fiscal year, and the presentation categories for deferred tax assets and liabilities were changed.