Change in presentation of deferred tax items following adoption of revised tax-effect accounting standards
First written in FY2019-Q1. 2 of 3 entries say "Restated". Latest entry: FY2019-Q3.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
155 other companies' latest entry also says "Restated".
- FY2019-Q3RestatedAnnual 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 have been applied from the beginning of the first quarter of the current fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The application of the Accounting Standard for Tax Effect Accounting and related standards, together with the changes in the presentation classifications of deferred tax assets and liabilities, continues. - FY2019-Q2RestatedAnnual 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 have been applied from the beginning of the first quarter of the current fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The application of the Accounting Standard for Tax Effect Accounting and related standards, together with the changes in the presentation classifications of deferred tax assets and liabilities, continues. - FY2019-Q1First statedAnnual report
「We adopted, from the beginning of the first quarter of the current fiscal year, the partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and related standards. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
Adopted the tax-effect accounting standards from the beginning of the first quarter and changed the presentation of deferred tax assets and liabilities.