Application of amendments to the tax-effect accounting standard and changes in presentation
First written in FY2019-Q2. 2 of 3 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 company applied the "Partial Amendments to Accounting Standards for Tax Effect Accounting" (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the current consolidated fiscal year, changed the method of presenting deferred tax assets under investments and other assets and deferred tax liabilities under non-current liabilities, and revised the notes relating to tax effect accounting.」
The company continues to apply the amendments to the standards for tax effect accounting and other changes, including changes to the presentation categories for deferred tax assets and liabilities. - FY2019-Q3RestatedAnnual report
「The company has applied the "Partial Amendments to Accounting Standards for Tax Effect Accounting" (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter of the current consolidated fiscal year, presenting deferred tax assets under investments and other assets and deferred tax liabilities under non-current liabilities.」
The company continues to apply the amendments to the standards for tax effect accounting and other changes, including changes to the presentation categories for deferred tax assets and liabilities. - FY2019-Q2First statedAnnual report
「The company has applied the "Partial Amendments to Accounting Standards for Tax Effect Accounting" (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter of the current consolidated fiscal year, presenting deferred tax assets under investments and other assets and deferred tax liabilities under non-current liabilities.」
The company applied amendments to the standards for tax effect accounting and other changes from the beginning of the first quarter of the current consolidated fiscal year, changing the presentation categories for deferred tax assets and liabilities. Key management indicators and other data for the cumulative second quarter of the previous consolidated fiscal year and the previous consolidated fiscal year have been retrospectively adjusted to reflect the application.