Application of the Revised Tax Effect Accounting Standard
First written in FY2019-Q3. 1 of 2 entries say "Achieved", first in FY2019. Latest entry: FY2019.
The whole theme swung hardest in 2024: 2 of 7 companies on the "Worse" side.
13 other companies' latest entry also says "Achieved".
- FY2019AchievedAnnual report
「The Company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) from the beginning of the current consolidated fiscal year, changing the presentation of deferred tax assets to the investments and other assets category and deferred tax liabilities to the non-current liabilities category, and has also changed the related tax-effect accounting notes.」
The amendments to the accounting standards for tax-effect accounting were applied from the beginning of the current consolidated fiscal year, changing the presentation classifications for deferred tax assets and liabilities and the related notes. - FY2019-Q3First statedAnnual 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.」
From the beginning of the first quarter of the current consolidated accounting period, the Company has applied certain amendments to the accounting standards for tax-effect accounting and changed the presentation classification of deferred tax assets and liabilities.