Adopting Amendments to the Accounting Standard for Tax Effect Accounting
First written in FY2019-Q1. 4 of 5 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 company has applied the “Partial Amendments to the Accounting Standard for Tax-Effect Accounting” from the beginning of the current consolidated fiscal year and has changed the presentation of deferred tax assets to the investments and other assets category.」
The application of the partial amendments to the tax-effect accounting standard and the change in presentation classification have been described again. - FY2019RestatedAnnual report
「The company has applied the “Partial Amendments to the Accounting Standard for Tax-Effect Accounting” from the beginning of the current consolidated fiscal year and has changed the presentation of deferred tax assets to the investments and other assets category.」
The application of the partial amendments to the tax-effect accounting standard and the change in the presentation classification of deferred tax assets have been described again. - FY2019-Q3RestatedAnnual report
「The Company has applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” and other standards from the beginning of the first quarter of the consolidated fiscal year, and presents deferred tax assets under investments and other assets.」
The company has applied the partial amendments to the tax-effect accounting standard and other revisions from the beginning of the first quarter of the consolidated fiscal year, and has again described the presentation classification for deferred tax assets. - FY2019-Q2RestatedAnnual 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 company has applied the partial amendments to the accounting standard for tax-effect accounting and other revisions from the beginning of the first quarter of the consolidated fiscal year, and has again described the presentation classifications for deferred tax assets and liabilities. - 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.」
It states for the first time that certain amendments to the accounting standard for tax-effect accounting and related changes were applied from the beginning of the first quarter of the current fiscal year, changing the presentation classification of deferred tax assets and liabilities.