Application of Partial Amendments to the Accounting Standard for Tax Effect Accounting, etc.
First written in FY2019-Q1. 2 of 3 entries say "Restated". Latest entry: FY2019-Q3.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2019-Q3RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, dated 16 February 2018) and related standards have been applied 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.」
The revisions to the tax-effect accounting standards applied from the first quarter and the changes to the presentation classifications of deferred tax assets and liabilities have been reiterated. - FY2019-Q2RestatedAnnual 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. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The revisions to the tax-effect accounting standards applied from the first quarter and the changes to the presentation classifications of deferred tax assets and liabilities have been reiterated. - FY2019-Q1First statedAnnual report
「The Company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting, Accounting Standard No. 28 dated 16 February 2018, and other standards 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 applied revisions to part of the tax-effect accounting standards and other provisions from the beginning of the first-quarter consolidated accounting period, changing the presentation classifications of deferred tax assets and liabilities.