Adoption of Partial Amendments to the Accounting Standard for Tax Effect Accounting
First written in FY2019-Q1. 3 of 4 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
155 other companies' latest entry also says "Restated".
- FY2020RestatedAnnual report
「The “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (Accounting Standard No. 28, 16 February 2018) have been applied from the beginning of the fiscal year, and deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The change in presentation classifications accompanying the partial amendments to the tax-effect accounting standard continues as an accounting policy for the full year. - FY2019RestatedAnnual report
「The “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (Accounting Standard No. 28, 16 February 2018) have been applied from the beginning of the fiscal year, and deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The change in presentation classifications accompanying the partial amendments to the tax-effect accounting standard has been applied as an accounting policy for the full year. - FY2019-Q3RestatedAnnual 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 application of partial amendments to the accounting standard for tax-effect accounting and related standards, and the change in the presentation classifications of deferred tax assets and liabilities, have been reiterated. - 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.」
The amendments to the accounting standard for tax-effect accounting were applied from the beginning of the first quarter, changing the presentation of deferred tax assets and liabilities.