Application of partial amendments to the accounting standard for tax effect accounting
First written in FY2019-Q2. 2 of 3 entries say "Restated". Latest entry: FY2019.
The whole theme swung hardest in 2024: 1 of 7 companies on the "Worse" side.
157 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 Accounting Standard No. 28, 16 February 2018) and other related changes from the beginning of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
税効果会計基準の一部改正を当年度期首から適用し、繰延税金資産・負債の表示区分を変更したことを継続して記載している。 - 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を第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ことを引き続き記載している。 - FY2019-Q2First 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.」
Applied the amended tax-effect accounting standards from the beginning of the first quarter and changed the presentation of deferred tax assets and liabilities.