Application of the revised accounting standard for tax-effect accounting and reclassification of deferred tax assets
First written in FY2019-Q1. 2 of 3 entries say "Restated". Latest entry: FY2019-Q3.
The whole theme swung hardest in 2024: 2 of 7 companies on the "Worse" side.
- 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.」
The revised accounting standards for tax-effect accounting applied from the first quarter of the consolidated fiscal year and the treatment of presenting deferred tax assets under investments and other assets remain in place. - 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.」
The revised accounting standards for tax-effect accounting applied from the first quarter of the consolidated fiscal year and the treatment of presenting deferred tax assets under investments and other assets remain in place. - FY2019-Q1First statedAnnual report
「The company has applied the “Partial Amendments to Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018) and other standards from the first quarter of the current consolidated fiscal year, and presents deferred tax assets under investments and other assets.」
The revised accounting standards for tax-effect accounting and other standards were applied from the first quarter of the current consolidated fiscal year, and deferred tax assets were reclassified under investments and other assets.