Adoption of partial amendments to the accounting standard 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: 1 of 10 companies on the "Worse" side.
155 other companies' latest entry also says "Restated".
- FY2019RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018, hereinafter the "Partial Amendments to the Tax-Effect Accounting Standard") have been applied from the beginning of the current consolidated fiscal year. Accordingly, the method of presenting deferred tax liabilities was changed to presentation under non-current liabilities, and the notes relating to tax-effect accounting were revised.」
The treatment of applying the partial amendments to the tax-effect accounting standards from the beginning of the current fiscal year continues. - FY2019-Q2RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018), among other standards, have been applied from the beginning of the first-quarter consolidated accounting period, and deferred tax liabilities are presented under non-current liabilities.」
The partial amendments to the tax-effect accounting standards and other standards have been applied from the beginning of the fiscal year, and deferred tax liabilities continue to be presented under non-current liabilities. - FY2019-Q1First statedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other standards have been applied from the beginning of the three-month period of the current first quarter, and deferred tax liabilities are presented under non-current liabilities.」
The partial amendments to the tax-effect accounting standards and other standards were applied from the beginning of the current first quarter, changing the presentation of deferred tax liabilities.