Application of revised tax-effect accounting standards and changes in the presentation of deferred tax items
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 and other standards were adopted from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under fixed liabilities.」
The Company reconfirmed the revision to the accounting standard for tax effect accounting applied from the beginning of the first quarter of the consolidated fiscal year and the change in the presentation classification of deferred tax assets and liabilities. - FY2019-Q2RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and other standards were adopted from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under fixed liabilities.」
The Company reconfirmed the revision to the accounting standard for tax effect accounting applied from the beginning of the first quarter of the consolidated fiscal year and the change in the presentation classification of deferred tax assets and liabilities. - FY2019-Q1First statedAnnual report
「The Company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and related standards from the beginning of the first quarter of the current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The Company applied the revised accounting standard for tax effect accounting from the beginning of the first quarter of the current consolidated fiscal year and changed the presentation classification of deferred tax assets and liabilities.