Adoption of Revised Tax-Effect Accounting Standards
First written in FY2019-Q1. 3 of 4 entries say "Restated". Latest entry: FY2019.
The whole theme swung hardest in 2024: 1 of 7 companies on the "Worse" side.
157 other companies' latest entry also says "Restated".
- FY2019RestatedAnnual report
「The company applied the partial revision of the “Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018) and related standards from the beginning of the fiscal year, changing the presentation method so that deferred tax assets are presented under investments and other assets and deferred tax liabilities under fixed liabilities.」
The annual report also reaffirms the application of the amendments to the tax-effect accounting standards and the change in presentation classifications. - 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.」
It restates the application of the amended standards relating to tax-effect accounting and the presentation classifications of deferred tax assets and liabilities. - 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.」
It restates that the amended standards relating to tax-effect accounting have been applied from the beginning of the first quarter consolidated accounting period, together with the presentation classifications of deferred tax assets and liabilities. - FY2019-Q1First statedAnnual report
「We have applied the partial amendments to the Accounting Standard for Tax Effect Accounting and related standards from the beginning of the first quarter of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
From the beginning of the first quarter consolidated accounting period under review, the amended standards relating to tax-effect accounting were applied, and the presentation classifications of deferred tax assets and liabilities were changed.