Adoption of 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: 3 of 9 companies on the "Worse" side.
155 other companies' latest entry also says "Restated".
- FY2019RestatedAnnual report
「The company has applied from the beginning of the current consolidated fiscal year the partial revision of the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, dated 16 February 2018) and related changes. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The company continues to disclose in its annual report the application of the revised tax-effect accounting standards and the resulting changes in the presentation categories for deferred tax assets and liabilities. - 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 amended tax-effect accounting standards and the change in the presentation categories for deferred tax assets and liabilities continue to be disclosed. - 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.」
The amended tax-effect accounting standards and the change in the presentation categories for deferred tax assets and liabilities continue to be disclosed. - 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 company applied the revised accounting standards for tax-effect accounting and related changes from the beginning of the current quarter and changed the presentation categories for deferred tax assets and liabilities.