Changes in Presentation Categories Following Adoption of Amendments to the Tax-Effect Accounting Standards
First written in FY2019-Q3. 1 of 2 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 has applied the "Accounting Standard for Current Income Taxes" (ASBJ Statement No. 27, 28 October 2022) and other standards from the beginning of the 87th interim consolidated fiscal year. Key management indicators and other information for the 86th interim consolidated fiscal year and the 86th consolidated fiscal year reflect the retrospective application of these accounting standards and related guidance.」
The company reconfirmed that it had applied the revisions to the accounting standard for tax effect accounting from the beginning of the fiscal year and changed the presentation categories for deferred tax assets and liabilities. - FY2019-Q3First statedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and other standards were adopted 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 fixed liabilities.」
The company applied the revisions to the accounting standard for tax effect accounting and related changes from the beginning of the current quarter of the consolidated accounting period, and changed the presentation categories for deferred tax assets and liabilities.