Adoption of Partial Amendments to the 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 Partial Amendments to Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and other standards have been applied from the beginning of the current consolidated fiscal year, and the financial position has been compared using figures for the end of the previous consolidated fiscal year after retrospective treatment.」
税効果会計に係る会計基準の一部改正を期首から適用し、繰延税金資産・負債の表示区分を変更したことを継続記載。 - FY2019-Q3RestatedAnnual report
「We have applied the “Partial Amendments to Accounting Standard for Tax Effect Accounting” (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other 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.」
税効果会計に係る会計基準の一部改正等を第1四半期連結会計期間の期首から適用し、繰延税金資産・負債の表示区分を変更したことを継続記載。 - FY2019-Q2RestatedAnnual report
「In addition, we have 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. Financial position figures are compared with the figures at the end of the previous consolidated fiscal year after retrospective treatment.」
税効果会計に係る会計基準の一部改正等を第1四半期連結会計期間の期首から適用し、繰延税金資産・負債の表示区分を変更したことを継続記載。 - FY2019-Q1First statedAnnual report
「We have 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 of the current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The company applied partial amendments to the accounting standard for tax effect accounting and related standards from the beginning of the first quarter, changing the presentation of deferred tax assets and liabilities.