Application of Partial Amendments to Accounting Standards Related to Tax-Effect Accounting
First written in FY2019-Q1. 2 of 3 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 applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018) from the beginning of the current consolidated fiscal year, presenting deferred tax assets under investments and other assets and deferred tax liabilities under non-current liabilities.」
The company confirmed for the full fiscal year that it applied the partial amendments to the accounting standard for tax effect accounting from the beginning of the consolidated fiscal year and changed the presentation classifications of deferred tax assets and liabilities. - FY2019-Q3RestatedAnnual report
「The “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (Accounting Standard No. 28, 16 February 2018) and other 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.」
The company reaffirmed that it applied the partial amendments to the accounting standard for tax effect accounting from the beginning of the period and changed the presentation classifications of deferred tax assets and liabilities. - FY2019-Q1First statedAnnual report
「We have applied the Partial Amendments to Accounting Standards for Tax Effect Accounting (ASBJ Statement No. 28, dated 16 February 2018) and related standards from the beginning of the first quarter of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The revised standards and related requirements were applied from the beginning of the first-quarter consolidated accounting period commencing 1 April 2018, and the presentation classifications of deferred tax assets and liabilities were changed.