Change in Deferred Tax Asset Presentation Following Amendments to Tax Effect Accounting Standards
First written in FY2019-Q1. 3 of 4 entries say "Restated". Latest entry: FY2019.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
155 other companies' latest entry also says "Restated".
- FY2019RestatedAnnual report
「The company has applied, from the beginning of the current fiscal year, the Partial Amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018), and presents deferred tax assets under investments and other assets.」
税効果会計基準改正に伴い、繰延税金資産を投資その他の資産に表示する処理を継続している。 - FY2019-Q3RestatedAnnual report
「We have applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (Accounting Standard for Business Enterprises No. 28, dated 16 February 2018) and other standards from the beginning of the first quarter accounting period, and deferred tax assets are presented under investments and other assets.」
税効果会計基準の一部改正等を第１四半期会計期間の期首から適用し、繰延税金資産を投資その他の資産に表示する処理を継続している。 - FY2019-Q2RestatedAnnual report
「We have applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (Accounting Standard for Business Enterprises No. 28, dated 16 February 2018) and other standards from the beginning of the first quarter accounting period, and deferred tax assets are presented under investments and other assets.」
税効果会計基準の一部改正等を第１四半期会計期間の期首から適用し、繰延税金資産を投資その他の資産に表示する処理を継続している。 - FY2019-Q1First statedAnnual report
「The Company has applied the “Partial Amendments to Accounting Standard for Tax Effect Accounting” (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter accounting period, and deferred tax assets are presented under investments and other assets.」
The company applied the partial amendments to the tax effect accounting standards from the beginning of the first quarter and changed the presentation category for deferred tax assets.