Application of the Revised Accounting Standard for Tax Effect Accounting
First written in FY2019-Q2. 1 of 2 entries say "Restated". Latest entry: FY2019-Q3.
The whole theme swung hardest in 2024: 1 of 7 companies on the "Worse" side.
157 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.」
The application of the revised accounting standard for tax effects and the reclassification of deferred tax assets and liabilities are being reconfirmed. - 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.」
The company applied amendments to the accounting standards concerning tax-effect accounting and related matters from the beginning of the first quarter of the current consolidated fiscal year, changing the presentation classification of deferred tax assets and liabilities.