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-Q3.
The whole theme swung hardest in 2024: 1 of 7 companies on the "Worse" side.
157 other companies' latest entry also says "Restated".
- FY2019-Q3RestatedAnnual report
「The Company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and other standards 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 non-current liabilities.」
The company continues to disclose the application of the partial amendment to the Accounting Standard for Tax Effect Accounting and other amendments, as well as the change in presentation, in the additional information. - FY2019-Q2RestatedAnnual report
「The Company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and other standards 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 non-current liabilities.」
The company continues to disclose the application of the partial amendment to the Accounting Standard for Tax Effect Accounting and other amendments, as well as the change in presentation, in the additional information. - FY2019-Q1First statedAnnual report
「The company has applied the partial amendment to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and other amendments from the beginning of the current first quarter of the consolidated accounting period, and presents deferred tax assets under investments and other assets and deferred tax liabilities under non-current liabilities.」
The company states that it applied the partial amendment to the Accounting Standard for Tax Effect Accounting and other amendments from the beginning of the current first quarter of the consolidated accounting period, and changed the presentation of deferred tax assets and liabilities.