Application of the Partial Amendments to the Accounting Standard for Tax Effect Accounting
First written in FY2019-Q1. 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 Standard for Tax Effect Accounting” (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) from the beginning of the current fiscal year, changed the presentation of deferred tax assets to the investments and other assets section and deferred tax liabilities to the non-current liabilities section, and changed the notes related to tax-effect accounting.」
The company applied the partial amendments to the tax-effect accounting standards from the beginning of the fiscal year and changed the presentation classifications for deferred tax assets and liabilities. - FY2019-Q3RestatedAnnual report
「We have applied the “Partial Amendments to Accounting Standard for Tax Effect Accounting” (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other standards from the beginning of the first quarter of the current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The company has reconfirmed the application of the amendments to the accounting standards for tax-effect accounting and the change in presentation classifications for deferred tax assets and liabilities. - FY2019-Q1First statedAnnual report
「We have applied the partial revisions to the Accounting Standard for Tax Effect Accounting and other standards from the beginning of the first quarter of the current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
From the first quarter of the consolidated fiscal year beginning 1 April 2018, the company applied the amendments to the accounting standards for tax-effect accounting and changed the presentation classifications for deferred tax assets and liabilities.