Adoption of Partial Amendments to the Tax Effect Accounting Standards
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
「The Company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and related standards from the beginning of the current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities are presented under non-current liabilities.」
The partial revisions to the accounting standards for tax effect accounting were applied from the beginning of the current consolidated fiscal year, and the presentation classifications of deferred tax assets and liabilities were changed, as reconfirmed. - 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.」
It has reconfirmed that the partial revisions to the accounting standards for tax effect accounting were applied from the beginning of the current first quarter of the consolidated fiscal year. - FY2019-Q2First statedAnnual report
「The Company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting and other relevant standards from the beginning of the first quarter of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The partial revisions to the accounting standards for tax effect accounting were applied from the beginning of the current first quarter of the consolidated fiscal year, and the presentation classifications of deferred tax assets and liabilities were changed.