Application of Partial Amendments to Tax-Effect Accounting Standards
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 partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other standards have been applied from the beginning of the first quarter of the current fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The company has reconfirmed that it is applying the partial amendments to the accounting standards for tax effect accounting and related standards from the beginning of the first quarter of the current consolidated fiscal year. - FY2019-Q2RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other standards have been applied from the beginning of the first quarter of the current fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The company has reconfirmed that it is applying the partial amendments to the accounting standards for tax effect accounting and related standards from the beginning of the first quarter of the current consolidated fiscal year. - FY2019-Q1First statedAnnual report
「We adopted, from the beginning of the first quarter of the current fiscal year, the partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and related standards. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The partial amendments to the tax-effect accounting standards were applied from the beginning of the first quarter, changing the presentation of deferred tax assets and liabilities.