Application of Partial Amendments to the Accounting Standard for Tax Effect Accounting
First written in FY2019-Q1. 4 of 5 entries say "Restated". Latest entry: FY2022.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
155 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「Effective from the beginning of the current consolidated fiscal year, 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, and has changed the presentation method so that deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The Company continues to apply the partial amendments to the tax-effect accounting standards and present deferred tax assets and liabilities under different categories. - FY2019RestatedAnnual report
「Applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (Accounting Standards Board of Japan, Accounting Standard No. 28, 16 February 2018) from the beginning of the consolidated fiscal year, changing the presentation method so that deferred tax assets are presented under investments and other assets and deferred tax liabilities under non-current liabilities.」
Continues the treatment of applying the partial amendments to the accounting standards for tax effect accounting from the beginning of the fiscal year and changing the presentation classifications of deferred tax assets and liabilities. - FY2019-Q3RestatedAnnual report
「The Company has applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” and other standards from the beginning of the first quarter of the consolidated fiscal year, and presents deferred tax assets under investments and other assets.」
The Company continues to apply the partial revisions to the accounting standards for tax-effect accounting and other relevant standards from the beginning of the first quarter of the consolidated accounting period and to present deferred tax assets under investments and other assets. - 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 first quarter of the consolidated fiscal year, and presents deferred tax assets under investments and other assets.」
The Company continues to apply the partial revisions to the accounting standards for tax-effect accounting and other relevant standards from the beginning of the first quarter of the consolidated accounting period and to present deferred tax assets under investments and other assets. - FY2019-Q1First statedAnnual report
「We have 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 first quarter of the fiscal year, and present deferred tax assets under investments and other assets.」
The company first disclosed that it adopted the partial amendments to the tax-effect accounting standard from the beginning of the first quarter and changed the presentation of deferred tax assets.