Change in presentation classification following application of revisions to tax-effect accounting standards and related standards
First written in FY2019-Q1. 3 of 5 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2024: 1 of 7 companies on the "Worse" side.
3 other companies' latest entry also says "Advanced".
- FY2020AdvancedAnnual report
「(2) Scheduled application date The standard is scheduled to be applied from the beginning of the fiscal year ending March 2021. (3) Impact of application of the accounting standard and related standards The impact is being assessed as of the preparation of the current consolidated financial statements.」
The timing of application of the revenue recognition standard has been specified as the beginning of the fiscal year ending March 2021, and the impact continues to be assessed. - FY2019RestatedAnnual report
「The partial revision of the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) has been applied from the beginning of the current consolidated fiscal year, and the presentation method has been changed so that deferred tax assets are presented under investments and other assets and deferred tax liabilities under non-current liabilities.」
The change in the presentation classifications of deferred tax assets and liabilities following adoption of the revised tax-effect accounting standards continues to be disclosed. - 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 change in the presentation classifications of deferred tax assets and liabilities following adoption of the revised tax-effect accounting standards continues to be disclosed. - 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.」
The change in the presentation classifications of deferred tax assets and liabilities following adoption of the revised tax-effect accounting standards continues to be disclosed. - 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.」
The revisions to the tax-effect accounting standards were applied from the beginning of the first quarter of the current consolidated fiscal year, and the presentation classifications of deferred tax assets and liabilities were changed.