Change in the Presentation Classification of Deferred Tax Assets Following Application of Revised Tax-Effect Accounting Standards
First written in FY2019-Q1. 4 of 5 entries say "Restated". Latest entry: FY2021.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
155 other companies' latest entry also says "Restated".
- FY2021RestatedAnnual report
「Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020) ... scheduled to be applied from the beginning of the fiscal year ending June 2022.」
The company continues to disclose its plan to apply the revenue recognition standard from the beginning of the fiscal year ending June 2022. - FY2019RestatedAnnual report
「The company applied the partial revision of the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) from the beginning of the current consolidated fiscal year, changed the presentation of deferred tax assets to the investments and other assets section, and changed the notes relating to tax-effect accounting.」
The company continues to disclose the application of the revised tax-effect accounting standard and the change in the presentation classification of deferred tax assets. - FY2019-Q3RestatedAnnual report
「The Company has applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” and other standards from the beginning of the first quarter of the consolidated fiscal year, and presents deferred tax assets under investments and other assets.」
The company continues to disclose the application of the revised tax-effect accounting standard from the beginning of the first quarter of the consolidated fiscal year and the change in the presentation classification of deferred tax assets. - FY2019-Q2RestatedAnnual report
「The Company has applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” and other standards from the beginning of the first quarter of the consolidated fiscal year, and presents deferred tax assets under investments and other assets.」
The company continues to disclose the application of the revised tax-effect accounting standard from the beginning of the first quarter of the consolidated fiscal year and the change in the presentation classification of deferred tax assets. - FY2019-Q1First statedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and related standards have been adopted from the beginning of the first quarter consolidated accounting period, and deferred tax assets are presented under investments and other assets.」
The revised tax-effect accounting standard and other related changes were applied from the beginning of the first quarter of the current consolidated fiscal year, and the presentation classification of deferred tax assets was changed.