Changes in the Presentation of Deferred Tax Items Following Adoption of Revised Tax-Effect Accounting Standards
First written in FY2019-Q1. 3 of 4 entries say "Restated". Latest entry: FY2019.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
155 other companies' latest entry also says "Restated".
- FY2019RestatedAnnual report
「The partial revision of the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) has been applied from the beginning of the current consolidated fiscal year, and deferred tax assets are presented under investments and other assets while deferred tax liabilities are presented under non-current liabilities.」
税効果会計基準等を期首から適用し、繰延税金資産・負債の表示区分を変更したことを継続して開示している。 - 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), along with other applicable standards, have been applied from the beginning of the first quarter of the current consolidated fiscal year. Accordingly, the key management indicators and other figures for the cumulative third quarter of the previous consolidated fiscal year and the previous consolidated fiscal year reflect the retrospective application of these accounting standards and other applicable standards.」
税効果会計基準等の適用と、遡及適用後の数値による前年同期・前連結会計年度との比較を継続して開示している。 - FY2019-Q2RestatedAnnual report
「The Company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018), among others, from the beginning of the first quarter of the current consolidated fiscal year. For its financial position, it compares and analyzes the figures for the previous consolidated fiscal year using figures after retrospective application of these accounting standards and related standards.」
税効果会計基準等の適用を継続し、遡及適用後の数値に基づき前連結会計年度との比較・分析を行っている。 - FY2019-Q1First statedAnnual report
「The Company has applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (Accounting Standard No. 28, 16 February 2018) and related 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.」
税効果会計に係る会計基準等を当第１四半期連結会計期間の期首から適用し、繰延税金資産・負債の表示区分を変更した。