Adoption 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 company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and other standards from the beginning of the consolidated accounting period for the first quarter. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The company applied the partial amendments to the tax-effect accounting standards and other changes from the beginning of the period and continues to present deferred tax assets and liabilities under those categories. - FY2019-Q2RestatedAnnual report
「The company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting and other standards from the beginning of the consolidated accounting period for the first quarter. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The company applied the partial amendments to the tax-effect accounting standards and other changes from the beginning of the period and continued to disclose the presentation categories for 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 other standards from the beginning of the consolidated accounting period for the first quarter. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The company applied the partial amendments to the tax-effect accounting standards and other changes from the beginning of the consolidated first-quarter accounting period and changed the presentation categories for deferred tax assets and liabilities.