Adoption 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 9 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” and other revisions from the current consolidated fiscal year, and deferred tax assets are presented under investments and other assets.」
The company continues to disclose that it applied partial amendments and other revisions to the accounting standards for tax-effect accounting and changed the presentation classification of deferred tax assets. - FY2019-Q3RestatedAnnual report
「We have applied the partial amendments to the Accounting Standard for Tax Effect Accounting and other relevant standards from the beginning of the first quarter. Deferred tax assets are presented under investments and other assets.」
The company continues to disclose that it applied partial amendments and other revisions to the accounting standards for tax-effect accounting from the first quarter and changed the presentation classification of deferred tax assets. - FY2019-Q1First statedAnnual report
「The company has applied the “Partial Amendments to Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018) and other standards from the first quarter of the current consolidated fiscal year, and presents deferred tax assets under investments and other assets.」
The company applied partial amendments and other revisions to the accounting standards for tax-effect accounting from the first quarter of the current consolidated fiscal year and changed the presentation classification of deferred tax assets.