Adoption of Partial Amendments to the Accounting Standard for Tax Effect Accounting
First written in FY2019-Q1. 2 of 3 entries say "Restated". Latest entry: FY2019-Q3.
The whole theme swung hardest in 2024: 1 of 9 companies on the "Worse" side.
157 other companies' latest entry also says "Restated".
- FY2019-Q3RestatedAnnual report
「We have applied the “Partial Amendments to Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018) and other standards from the beginning of the first quarter of the current consolidated fiscal year, and comparisons of financial position are based on figures for the end of the previous consolidated fiscal year after retrospective application.」
Continues to apply the accounting and presentation methods adopted from the beginning of the first quarter of the consolidated accounting period following the partial amendments to the accounting standard for tax-effect accounting. - FY2019-Q2RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other standards have been applied from the beginning of the first quarter of the consolidated fiscal year. Financial position figures are compared with those at the end of the previous consolidated fiscal year after retrospective treatment.」
Continues to apply the accounting and presentation methods adopted from the beginning of the first quarter following the partial amendments to the accounting standard for tax-effect accounting. - FY2019-Q1First statedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and other standards have been applied from the beginning of the first quarter of the current fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The Company applied the partial amendments to the accounting standards for tax effect accounting from the beginning of the first quarter and changed the presentation of deferred tax assets and liabilities.