Commencement of Application of Tax Effect Accounting
First written in FY2018. 2 of 4 entries say "Restated". Latest entry: FY2019-Q3.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
155 other companies' latest entry also says "Restated".
- FY2019-Q3RestatedAnnual report
「The partial revision to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other standards has been applied 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 partial revision to the accounting standard for tax-effect accounting was applied from the beginning of the first quarter, and the presentation categories for deferred tax assets and liabilities continue to be applied. - 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 partial revision to the accounting standard for tax-effect accounting continues to be applied in the current quarter, and the presentation categories for deferred tax assets and liabilities remain unchanged. - FY2019-Q1AdvancedAnnual 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.」
A partial revision to the accounting standard for tax-effect accounting was applied from the beginning of the current quarter, and the presentation categories for deferred tax assets and liabilities were changed. - FY2018First statedAnnual report
「As tax-effect accounting was applied from the current fiscal year, the effective tax burden ratio for income taxes and other taxes after its application is 25.95%.」
Tax-effect accounting was applied from the current consolidated fiscal year, and an income tax burden ratio of 25.95% after applying tax-effect accounting was disclosed.