Change in Presentation Classification Following Partial Amendments to the Accounting Standard for Tax Effect Accounting
First written in FY2019-Q1. 1 of 2 entries say "Restated". Latest entry: FY2019-Q2.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
155 other companies' latest entry also says "Restated".
- FY2019-Q2RestatedAnnual 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.」
税効果会計基準の一部改正を第1四半期連結会計期間の期首から適用し、繰延税金資産・負債の表示区分を変更したことを引き続き開示している。 - FY2019-Q1First statedAnnual report
「We have applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting and other relevant standards from the beginning of the first quarter of the current fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
税効果会計に係る基準の一部改正を当第1四半期連結会計期間の期首から適用し、繰延税金資産・負債の表示区分を変更したことを新たに開示している。