Application of Amendments to the Tax-Effect Accounting Standards and Presentation of Deferred Tax Assets
First written in FY2019-Q1. 3 of 4 entries say "Restated". Latest entry: FY2019.
The whole theme swung hardest in 2024: 2 of 7 companies on the "Worse" side.
156 other companies' latest entry also says "Restated".
- FY2019RestatedAnnual report
「The company applied the partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) from the beginning of the fiscal year and changed the presentation of deferred tax assets to investments and other assets.」
The Company applied the partial revisions to the Tax Effect Accounting Standards from the beginning of the fiscal year and confirms for the full year its policy of presenting deferred tax assets under investments and other assets. - FY2019-Q3RestatedAnnual report
「We have applied the “Partial Amendments to Accounting Standard for Tax Effect Accounting” (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter accounting period, and deferred tax assets are presented under investments and other assets.」
The Company reiterates its policy of applying partial revisions to the Tax Effect Accounting Standards and other related revisions from the beginning of the fiscal year and presenting deferred tax assets under investments and other assets. - FY2019-Q2RestatedAnnual report
「We have applied the “Partial Amendments to Accounting Standard for Tax Effect Accounting” (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter accounting period, and deferred tax assets are presented under investments and other assets.」
The Company reiterates its policy of applying partial revisions to the Tax Effect Accounting Standards and other related revisions from the beginning of the fiscal year and presenting deferred tax assets under investments and other assets. - FY2019-Q1First statedAnnual report
「We have applied from the beginning of the first quarter the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and related standards, and present deferred tax assets under investments and other assets.」
The Company discloses for the first time that it applied partial revisions to the Tax Effect Accounting Standards and other related revisions from the beginning of the first quarter accounting period, changing the presentation classification of deferred tax assets.