Change in the Presentation Classification of Deferred Taxes Due to Partial Amendments to the Accounting Standards for Tax Effect Accounting
First written in FY2019-Q1. 2 of 3 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 company applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) from the beginning of the current consolidated fiscal year and changed its presentation method so that deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
税効果会計基準の一部改正に伴う繰延税金資産・負債の表示区分変更を継続して開示している。 - FY2019-Q2RestatedAnnual 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.」
The change in presentation classifications for deferred tax assets and liabilities due to partial amendments to the accounting standard for tax-effect accounting continues to be disclosed. - 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.」
企業会計基準第28号等を第42期第1四半期連結会計期間の期首から適用し、繰延税金資産を投資その他の資産、繰延税金負債を固定負債に表示する会計方針・表示区分を初めて記載している。