Application of Partial Amendments to the Tax Effect Accounting Standards
First written in FY2019-Q1. 3 of 4 entries say "Restated". Latest entry: FY2019.
The whole theme swung hardest in 2024: 2 of 7 companies on the "Worse" side.
156 other companies' latest entry also says "Restated".
- FY2019RestatedAnnual report
「The Company has applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and related standards from the beginning of the current fiscal year. Accordingly, the key management indicators and other data for the 53rd fiscal year and earlier reflect retrospective application of those accounting standards and related standards.」
The Company continues to apply the accounting treatment under the partial amendments to the tax-effect accounting standards and related standards from the beginning of the current fiscal year. - FY2019-Q3RestatedAnnual report
「The Company has applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement 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, and deferred tax liabilities are presented under non-current liabilities.」
The Company continues to apply the accounting treatment under the partial amendments to the tax-effect accounting standards and related standards from the beginning of the fiscal year, changing the presentation categories for deferred tax assets and liabilities. - FY2019-Q2RestatedAnnual report
「The Company has applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement 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, and deferred tax liabilities are presented under non-current liabilities.」
The Company continues to apply the accounting treatment under the partial amendments to the tax-effect accounting standards and related standards from the beginning of the fiscal year, changing the presentation categories for deferred tax assets and liabilities. - FY2019-Q1First statedAnnual report
「The Company has applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and related standards from the beginning of the current first quarter. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities are presented under non-current liabilities.」
The Company applied partial amendments to the tax-effect accounting standards and related standards from the beginning of the current first quarter, changing the presentation categories for deferred tax assets and liabilities.