Adoption of Amendments to the Tax-Effect Accounting Standard
First written in FY2019-Q2. 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
「「『税効果会計に係る会計基準』の一部改正」（企業会計基準第28号 2018年２月16日）等を当連結会計年度の期首から適用し」
税効果会計基準改正の期首適用と表示区分変更が通期の財務諸表でも継続して開示されている。 - FY2019-Q3RestatedAnnual report
「We have applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018) and related 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.」
税効果会計基準の改正を当期首から適用し、繰延税金資産・負債の表示区分を変更したことが引き続き開示されている。 - FY2019-Q2First statedAnnual report
「We have applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018) and related 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.」
税効果会計に係る基準改正を当期首から適用し、繰延税金資産・負債の表示区分を変更したことが初めて記載された。