Changes in the Presentation of Deferred Tax Assets and Liabilities Following Amendments to the Tax Effect Accounting Standards
First written in FY2019-Q2. 1 of 2 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
「We have applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and other standards from the beginning of the first quarter of the consolidated fiscal period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The Company reconfirms the change in the presentation of deferred tax assets and liabilities following amendments to the tax-effect accounting standard and other changes. - FY2019-Q2First statedAnnual report
「We have applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and other standards from the beginning of the first quarter of the consolidated fiscal period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
Following amendments to the tax-effect accounting standard and other changes, the Company changed its presentation method so that deferred tax assets are presented under investments and other assets and deferred tax liabilities under non-current liabilities.