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: 1 of 11 companies on the "Worse" side.
155 other companies' latest entry also says "Restated".
- FY2019RestatedAnnual report
「Effective from the beginning of the current consolidated fiscal year, the partial amendment to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) has been applied. Deferred tax assets are now presented under Investments and Other Assets, and deferred tax liabilities under Non-current Liabilities.」
The company continues to disclose that it applied the partial amendments to the tax-effect accounting standards from the beginning of the current fiscal year and changed the presentation categories for deferred tax assets and liabilities. - FY2019-Q3RestatedAnnual report
「The partial revision of the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, dated 16 February 2018) and other standards have been applied from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The company continues to disclose that it applied the standards and other requirements concerning tax-effect accounting from the beginning of the first quarter of the consolidated fiscal year and changed the presentation categories for deferred tax assets and liabilities. - FY2019-Q2RestatedAnnual report
「The partial revision of the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, dated 16 February 2018) and other standards have been applied from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The company continues to disclose that it applied the standards and other requirements concerning tax-effect accounting from the beginning of the first quarter of the consolidated fiscal year and changed the presentation categories for deferred tax assets and liabilities. - FY2019-Q1First statedAnnual report
「We have applied the partial amendment to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and related standards from the beginning of the first quarter. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The company applied the standards and other requirements concerning tax-effect accounting from the beginning of the first quarter of the current consolidated fiscal year and changed the presentation categories for deferred tax assets and liabilities.