Adoption of Amendments to the Accounting Standard for Tax Effect Accounting
First written in FY2019-Q1. 3 of 4 entries say "Restated". Latest entry: FY2021.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2021RestatedAnnual report
「The company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and other relevant standards from the beginning of the 94th fiscal year,」
The revised tax-effect accounting standards and the change in presentation classification continue to apply. - FY2019-Q3RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and other standards were adopted from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under fixed liabilities.」
The revised tax-effect accounting standards and the change in the presentation classification of deferred tax assets and liabilities continue to apply. - FY2019-Q2RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and other standards were adopted from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under fixed liabilities.」
The revised tax-effect accounting standards and the change in the presentation classification of deferred tax assets and liabilities continue to apply. - FY2019-Q1First statedAnnual report
「We have applied the partial revisions to the Accounting Standard for Tax Effect Accounting 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, while deferred tax liabilities are presented under non-current liabilities.」
The revised tax-effect accounting standards were adopted from the beginning of the first quarter, changing the presentation categories for deferred tax assets and liabilities.