Application of Revised Tax-Effect Accounting Standards and Changes in Presentation Classification
First written in FY2019-Q1. 3 of 4 entries say "Restated". Latest entry: FY2019.
The whole theme swung hardest in 2024: 2 of 7 companies on the "Worse" side.
156 other companies' latest entry also says "Restated".
- FY2019RestatedAnnual report
「Effective from the beginning of the current consolidated fiscal year, the Company has applied the partial amendments to the “Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018) and other standards, and has changed the presentation method so that 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 revised accounting standards for tax-effect accounting and the reclassification of deferred tax assets and liabilities. - 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.」
The company continues to disclose the application of the revised accounting standards for tax-effect accounting and the reclassification of deferred tax assets and liabilities. - 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 continues to disclose the application of the revised accounting standards for tax-effect accounting and the reclassification of deferred tax assets and liabilities. - FY2019-Q1First statedAnnual report
「The Company adopted the Partial Amendments to Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and related standards from the beginning of the first quarter, and presents deferred tax assets under investments and other assets and deferred tax liabilities under non-current liabilities.」
The company has applied the amendments to the standards for tax-effect accounting from the beginning of the first quarter of the current consolidated fiscal year, changing the presentation classification of deferred tax assets and liabilities.