Adoption of the Revised Tax Effect Accounting Standard
First written in FY2019-Q1. 2 of 4 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
3 other companies' latest entry also says "Dropped".
- FY2020DroppedAnnual reportThe separate disclosure on the application of the amendments to the accounting standard for tax effect accounting included in the previous quarterly report could not be confirmed in the FY2020 annual securities report.
- FY2019-Q3RestatedAnnual report
「We have adopted the partial revision of the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and related standards from the beginning of the first quarter of the fiscal year, and present deferred tax assets under investments and other assets.」
Reiterated the application, from the beginning of the first quarter of the consolidated fiscal year, of partial amendments to the accounting standard for tax effect accounting and related guidance, including the presentation of deferred tax assets under investments and other assets. - FY2019-Q2RestatedAnnual report
「We have adopted the partial revision of the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and related standards from the beginning of the first quarter of the fiscal year, and present deferred tax assets under investments and other assets.」
Reiterated the application, from the beginning of the first quarter of the consolidated fiscal year, of partial amendments to the accounting standard for tax effect accounting and related guidance, including the presentation of deferred tax assets under investments and other assets. - FY2019-Q1First statedAnnual report
「We have applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018) and related standards from the beginning of the first quarter of the current consolidated fiscal year, and deferred tax assets are presented under investments and other assets.」
The partial amendments to the accounting standard for tax effect accounting and other relevant standards were applied from the beginning of the current first quarter of the consolidated fiscal year, changing the presentation category for deferred tax assets.