Adoption of Partial Amendments to the Accounting Standard for Tax Effect Accounting
First written in FY2019-Q1. 4 of 5 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
155 other companies' latest entry also says "Restated".
- FY2020RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018; hereinafter, the “Partial Amendments to the Tax Effect Accounting Standard”) were applied from the beginning of the current fiscal year」
The application of the Partial Amendments to the Tax Effect Accounting Standard and the presentation method have continued to be disclosed. - FY2019RestatedAnnual report
「The company applied the “Partial Amendments to ‘Accounting Standard for Tax Effect Accounting’” (ASBJ Statement No. 28, 16 February 2018, hereinafter the “Partial Amendments to the Tax Effect Accounting Standard”) from the beginning of the fiscal year, changed the presentation method so that deferred tax assets are presented under investments and other assets and deferred tax liabilities under non-current liabilities, and revised the related tax-effect accounting notes.」
The Company has reconfirmed that it applied part of the revisions to the accounting standard for tax-effect accounting from the beginning of the fiscal year. - FY2019-Q3RestatedAnnual report
「The Company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting and other relevant standards from the beginning of the first quarter of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The application of the partial amendments to the accounting standard for tax-effect accounting from the beginning of the first quarter and the changes to the presentation categories have been reconfirmed. - FY2019-Q2RestatedAnnual report
「The Company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting and other relevant standards from the beginning of the first quarter of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The application of the partial amendments to the accounting standard for tax-effect accounting from the beginning of the first quarter and the changes to the presentation categories have been reconfirmed. - FY2019-Q1First statedAnnual report
「We have applied the Partial Amendments to Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and related standards from the beginning of the first quarter. 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 accounting standard for tax-effect accounting were applied from the beginning of the first quarter of the current fiscal year, and the presentation categories were changed.