Changes in the Presentation of Deferred Tax Assets and Liabilities Due to Partial Amendments to Tax Effect Accounting Standards
First written in FY2019-Q1. 2 of 3 entries say "Restated". Latest entry: FY2019-Q3.
The whole theme swung hardest in 2024: 2 of 7 companies on the "Worse" side.
156 other companies' latest entry also says "Restated".
- FY2019-Q3RestatedAnnual report
「We applied the Partial Amendments to the 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.」
税効果会計基準の一部改正等を期首から適用し、繰延税金資産・負債の表示区分を変更していることを再確認した。 - FY2019-Q2RestatedAnnual report
「We applied the Partial Amendments to the 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.」
税効果会計基準の一部改正等を期首から適用し、繰延税金資産・負債の表示区分を変更していることを再確認した。 - FY2019-Q1First statedAnnual report
「We have applied the Partial Amendments to Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and related 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.」
当第1四半期連結会計期間の期首から税効果会計基準の一部改正等を適用し、繰延税金資産を投資その他の資産、繰延税金負債を固定負債に表示する変更を初めて記載した。