Changes in the Presentation of Deferred Tax Items Following Amendments to the Tax Effect Accounting Standard
First written in FY2019-Q1. 1 of 2 entries say "Restated". Latest entry: FY2019-Q2.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
155 other companies' latest entry also says "Restated".
- FY2019-Q2RestatedAnnual report
「The partial amendment to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other relevant standards have been applied from the beginning of the first quarter of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
税効果会計基準等の適用により、繰延税金資産・負債の表示区分を変更した会計方針を引き続き記載している。 - FY2019-Q1First statedAnnual report
「We have applied the partial amendments to the “Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018) from the beginning of the first quarter of the consolidated fiscal year. 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。前連結会計年度の財務諸表も組み替えて表示している。