Application of the revised tax-effect accounting standard
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 amendment to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) from the beginning of the current consolidated fiscal year and changed the presentation method so that deferred tax assets are presented under investments and other assets and deferred tax liabilities under non-current liabilities.」
The company has reiterated its accounting policy of applying the amendment to the tax-effect accounting standard from the beginning of the current fiscal year and changing the presentation categories for deferred tax assets and liabilities. - FY2019-Q3RestatedAnnual report
「The company has applied the partial amendment to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018), among others, from the beginning of the first quarter of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The company has reiterated its accounting policy of applying amendments to the tax-effect accounting standards and other standards from the beginning of the current fiscal year and changing the presentation categories for deferred tax assets and liabilities. - FY2019-Q2First statedAnnual report
「The company has applied the partial amendment to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018), among others, from the beginning of the first quarter of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The company has applied amendments to the tax-effect accounting standards and other standards from the beginning of the current fiscal year and changed the presentation categories for deferred tax assets and liabilities.