Application of Amendments to the Tax Effect Accounting Standards and Reclassification of Deferred Tax Assets and Liabilities
First written in FY2019-Q1. 2 of 3 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
「The company has applied the “Partial Amendments to Accounting Standard for Tax Effect Accounting” (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter, presenting deferred tax assets under investments and other assets and deferred tax liabilities under non-current liabilities.」
The application of the amended accounting standards for tax-effect accounting and the change in the presentation classification of deferred tax assets and liabilities continue to be disclosed. - FY2019-Q2RestatedAnnual report
「The company has applied the “Partial Amendments to Accounting Standard for Tax Effect Accounting” (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter, presenting deferred tax assets under investments and other assets and deferred tax liabilities under non-current liabilities.」
The application of the amended accounting standards for tax-effect accounting and the change in the presentation classification of deferred tax assets and liabilities continue to be disclosed. - FY2019-Q1First statedAnnual report
「We have applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter accounting period under review. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under fixed liabilities.」
This is the first disclosure that the amendments to the accounting standards for tax-effect accounting and related matters were applied from the beginning of the current first quarter accounting period, changing the presentation classification of deferred tax assets and liabilities.