Adoption of Partial Amendments to the Accounting Standard for Tax Effect Accounting
First written in FY2020-Q1. 4 of 5 entries say "Restated". Latest entry: FY2022.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
155 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「The “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (Accounting Standard No. 28, 16 February 2018), among other changes, have been applied from the beginning of the 90th fiscal year,」
The presentation and application policy accompanying the partial amendments to the tax effect accounting standard has been continued. - FY2020RestatedAnnual report
「The “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (Accounting Standard No. 28, 16 February 2018) have been applied from the beginning of the fiscal year, and deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The change in presentation accompanying the partial amendments to the tax effect accounting standard has been reconfirmed for the full year. - FY2020-Q3RestatedAnnual report
「We have applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan, Accounting Standard No. 28, 16 February 2018) and related standards from the beginning of the first quarter of the fiscal year, and deferred tax liabilities are presented under non-current liabilities.」
The partial amendments to the Accounting Standard for Tax Effect Accounting, among other changes, have been applied from the beginning of the fiscal year, and the policy of presenting deferred tax liabilities under non-current liabilities has been reaffirmed. - FY2020-Q2RestatedAnnual report
「We have applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan, Accounting Standard No. 28, 16 February 2018) and related standards from the beginning of the first quarter of the fiscal year, and deferred tax liabilities are presented under non-current liabilities.」
The partial amendments to the Accounting Standard for Tax Effect Accounting, among other changes, have been applied from the beginning of the fiscal year, and the policy of presenting deferred tax liabilities under non-current liabilities has been reaffirmed. - FY2020-Q1First statedAnnual report
「We have applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan, Accounting Standard No. 28, 16 February 2018) and related standards from the beginning of the first quarter of the current fiscal year, and deferred tax liabilities are presented under non-current liabilities.」
The company states that it applied the partial amendments to the accounting standard for tax effect accounting and related standards from the beginning of the first quarter of the current fiscal year, changing the presentation category for deferred tax liabilities.