Change in Presentation Classification Following Partial Amendments to the Tax-Effect Accounting Standards
First written in FY2019-Q3. 2 of 3 entries say "Restated". Latest entry: FY2020-Q1.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
155 other companies' latest entry also says "Restated".
- FY2020-Q1RestatedAnnual report
「We have applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and other standards from the beginning of the first quarter of the consolidated fiscal period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The change in the presentation classification of deferred tax assets and liabilities resulting from partial amendments to the accounting standard for tax-effect accounting continues to apply. - FY2019-Q4RestatedAnnual report
「We have applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and other standards from the beginning of the first quarter of the consolidated fiscal period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The change in the presentation classification of deferred tax assets and liabilities resulting from partial amendments to the accounting standard for tax-effect accounting continues to apply. - FY2019-Q3First statedAnnual report
「We have applied the partial revision of the Accounting Standard for Tax Effect Accounting and related standards from the beginning of the first quarter consolidated accounting period under review. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
From the beginning of the first quarter of the current consolidated fiscal year, the company applied partial amendments to the accounting standard for tax effect accounting and changed the presentation classification of deferred tax assets and liabilities.