Reclassification of Deferred Tax Assets Following Amendments to Tax-Effect Accounting Standards
First written in FY2019-Q1. 2 of 3 entries say "Restated". Latest entry: FY2019-Q3.
The whole theme swung hardest in 2024: 1 of 7 companies on the "Worse" side.
157 other companies' latest entry also says "Restated".
- FY2019-Q3RestatedAnnual report
「We have applied the “Partial Amendments to Accounting Standard for Tax Effect Accounting” (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter accounting period, and deferred tax assets are presented under investments and other assets.」
The company applied the amendments to the tax effect accounting standards and other rules from the beginning of the first quarter accounting period and continues to present deferred tax assets under investments and other assets. - FY2019-Q2RestatedAnnual report
「We have applied the “Partial Amendments to Accounting Standard for Tax Effect Accounting” (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter accounting period, and deferred tax assets are presented under investments and other assets.」
The company applied the amendments to the tax effect accounting standards and other rules from the beginning of the first quarter accounting period and continues to present deferred tax assets under investments and other assets. - FY2019-Q1First statedAnnual report
「We have applied from the beginning of the first quarter the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and related standards, and present deferred tax assets under investments and other assets.」
The company states for the first time that it applied the amendments to the accounting standards and other rules concerning tax effect accounting from the beginning of the first quarter accounting period and changed the presentation classification of deferred tax assets.