Application of Amendments to Tax Effect Accounting Standards and Changes in the Presentation of Deferred Taxes
First written in FY2019-Q1. 2 of 3 entries say "Restated". Latest entry: FY2019-Q3.
The whole theme swung hardest in 2024: 1 of 10 companies on the "Worse" side.
- FY2019-Q3RestatedAnnual report
「The partial revision of the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, dated 16 February 2018) and other standards have been applied from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The revisions to the accounting standard for tax effect accounting applied from the first quarter and the change in the presentation classification of deferred tax assets and liabilities are repeated here. - FY2019-Q2RestatedAnnual report
「The partial revision of the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, dated 16 February 2018) and other standards have been applied from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The revisions to the accounting standard for tax effect accounting applied from the first quarter and the change in the presentation classification of deferred tax assets and liabilities are repeated here. - FY2019-Q1First statedAnnual report
「The “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (Accounting Standard No. 28, 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, and deferred tax liabilities under non-current liabilities.」
Effective from the beginning of the current quarterly consolidated accounting period, the Company has applied revisions to the accounting standard for tax effect accounting and changed the presentation classification of deferred tax assets and liabilities.