Changes in the presentation classification of deferred tax assets and liabilities following amendments to the accounting standards for tax effect accounting
First written in FY2019-Q1. 2 of 3 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 Company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, dated 16 February 2018) and other standards from the beginning of the first quarterly consolidated accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The revised tax-effect accounting standard's changes to the presentation classifications for deferred tax assets and liabilities continue to be applied. - FY2019-Q2RestatedAnnual report
「The Company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, dated 16 February 2018) and other standards from the beginning of the first quarterly consolidated accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The change in the presentation of deferred tax assets and liabilities following the revisions to the tax-effect accounting standards continues to be applied. - FY2019-Q1First statedAnnual report
「The Company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, dated 16 February 2018) and other standards from the beginning of the first quarterly consolidated accounting period under review. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
Applied the partial amendments to the tax effect accounting standards from the beginning of the first quarter and changed the presentation categories for deferred tax assets and liabilities.