Adoption of Revised Tax Effect Accounting Standards and Reclassification of Deferred Tax Items
First written in FY2019-Q1. 3 of 5 entries say "Restated". Latest entry: FY2021.
The whole theme swung hardest in 2024: 1 of 7 companies on the "Worse" side.
2 other companies' latest entry also says "Dropped".
- FY2021DroppedAnnual reportFY2021本文では、税効果会計基準改正の適用及び繰延税金項目の表示区分変更に関する従前の説明を確認できない。
- FY2019RestatedAnnual report
「The Company has 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 current fiscal year. The financial position is compared and analyzed against the previous fiscal year using figures after retrospective application of the accounting standards and other relevant standards.」
税効果会計基準等を当事業年度の期首から適用し、遡及適用後の数値で比較・分析していることを再掲している。 - FY2019-Q3RestatedAnnual report
「We have 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 accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
税効果会計基準等を第1四半期会計期間の期首から適用し、繰延税金資産・負債の表示区分を変更したことを再掲している。 - FY2019-Q2RestatedAnnual report
「We have 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 accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
税効果会計基準等を第1四半期会計期間の期首から適用し、繰延税金資産・負債の表示区分を変更したことを再掲している。 - FY2019-Q1First statedAnnual report
「We have applied the partial amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February Heisei 30) and other relevant standards from the beginning of the first quarter accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
Applied Accounting Standard No. 28 and other standards from the beginning of the first quarter accounting period and changed the presentation of deferred tax assets and liabilities.