Application of Partial Amendments to the Accounting Standard for Tax Effect Accounting
First written in FY2019-Q2. 1 of 2 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 has applied the partial amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and other standards from the beginning of the current fiscal year」
The Company continues to disclose that it applied the amended tax-effect accounting standards and other standards from the beginning of the current fiscal year. - FY2019-Q2First statedAnnual report
「The Company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement 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, and deferred tax liabilities are presented under non-current liabilities.」
The Company has disclosed that it applied the amended tax-effect accounting standards and other standards from the beginning of the first-quarter accounting period and changed the presentation categories for deferred tax assets and liabilities.