Application of Partial Amendments to the Accounting Standard for Tax Effect Accounting
First written in FY2019-Q3. 1 of 2 entries say "Advanced", first in FY2019. Latest entry: FY2019.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
2 other companies' latest entry also says "Advanced".
- FY2019AdvancedAnnual report
「The company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, dated 16 February 2018) and other standards from the beginning of the current consolidated fiscal year」
The partial amendments to the tax-effect accounting standards, which had been scheduled for implementation as of the quarterly reporting period, were applied from the beginning of the full fiscal year. - FY2019-Q3First statedAnnual report
「The Partial Amendments to 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. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The company has applied the amendments to the standards for tax-effect accounting from the beginning of the first quarter of the current consolidated fiscal year, changing the presentation classification of deferred tax assets and liabilities.