Application 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.
The whole theme swung hardest in 2024: 1 of 10 companies on the "Worse" side.
156 other companies' latest entry also says "Restated".
- FY2019RestatedAnnual report
「From the beginning of the fiscal year, the company applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018, hereinafter the Partial Amendments to the Tax Effect Accounting Standard), changed the presentation of deferred tax assets to the investments and other assets classification and deferred tax liabilities to the non-current liabilities classification, and revised the notes relating to tax effect accounting.」
The partial amendments to the Accounting Standard for Tax Effect Accounting were adopted from the beginning of the current fiscal year, and the annual financial statements confirm that the presentation categories for deferred tax assets and liabilities were changed. - 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.」
The partial amendments to the Accounting Standard for Tax Effect Accounting and other standards were adopted from the beginning of the first quarter, and it has been reconfirmed that comparisons are made with the figures at the end of the previous consolidated fiscal year after retrospective treatment. - FY2019-Q1First statedAnnual 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 were adopted from the beginning of the first quarter of the current consolidated fiscal year, and financial position is compared with the figures at the end of the previous consolidated fiscal year (previous fiscal year) after retrospective treatment.」
The partial amendments to the Accounting Standard for Tax Effect Accounting and other standards were adopted from the beginning of the first quarter, and the presentation categories for deferred tax assets and liabilities were changed.