Changes in Presentation Resulting from the Adoption of Tax Effect Accounting Standards
First written in FY2019-Q1. 2 of 4 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
3 other companies' latest entry also says "Dropped".
- FY2020DroppedAnnual reportThe presentation changes resulting from the tax effect accounting standards and other requirements were not separately disclosed as a major explanatory theme for the current fiscal year.
- FY2019RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 18 February 2018) have been applied from the beginning of the current consolidated fiscal year, changing the presentation of deferred tax assets to investments and other assets.」
The change in the presentation classification of deferred tax assets resulting from the application of the tax effect accounting standards and other requirements has continued. - FY2019-Q3RestatedAnnual report
「The partial amendment 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 consolidated accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The presentation changes resulting from the tax effect accounting standards applied from the first quarter have continued in the current quarter. - FY2019-Q1First statedAnnual 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 consolidated accounting period. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities are presented under non-current liabilities.」
The accounting standards and other requirements relating to tax effect accounting were applied from the beginning of the first quarter consolidated accounting period, changing the presentation classification of deferred tax assets and liabilities.