Application of amended tax-effect accounting standards and reclassification of deferred taxes
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 company applied the “Partial Amendments to ‘Accounting Standard for Tax Effect Accounting’” (ASBJ Statement No. 28, 16 February 2018, hereinafter the “Partial Amendments to the Tax Effect Accounting Standard”) from the beginning of the fiscal year, changed the presentation method so that deferred tax assets are presented under investments and other assets and deferred tax liabilities under non-current liabilities, and revised the related tax-effect accounting notes.」
第121期の期首から適用した税効果会計基準改正と、繰延税金資産・負債の表示区分変更を継続している。 - 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.」
第1四半期連結会計期間の期首から適用した税効果会計基準改正と、繰延税金資産・負債の表示区分変更を継続している。 - 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.」
第1四半期連結会計期間の期首から適用した税効果会計基準改正と、繰延税金資産・負債の表示区分変更を継続している。 - 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.」
From the beginning of the first quarter consolidated accounting period, the company applied revisions to the accounting standards for tax-effect accounting and changed the presentation categories for deferred tax assets and liabilities.