Adoption of Partial Amendments to the Accounting Standard for Tax Effect Accounting
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
「We have applied the “Partial Amendments to Accounting Standard for Tax Effect Accounting” (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) 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, and deferred tax liabilities under non-current liabilities.」
The disclosure reiterates that the revised standards relating to tax-effect accounting were applied from the beginning of the first quarter of the consolidated fiscal year. - FY2019-Q2RestatedAnnual report
「The Company has applied the partial revision of the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other standards from the beginning of the first quarter of the consolidated fiscal year. Accordingly, the key management indicators and other figures for the cumulative second quarter of the previous consolidated fiscal year and the previous consolidated fiscal year reflect retrospective application of these accounting standards and related standards.」
The disclosure reiterates that the revised standards relating to tax-effect accounting were applied from the beginning of the first quarter of the consolidated fiscal year and that comparative indicators are presented after retrospective application. - FY2019-Q1First statedAnnual report
「We have applied the “Partial Amendments to Accounting Standard for Tax Effect Accounting” (Accounting Standard No. 28, 16 February 2018) 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 Company has applied the revised standards relating to tax-effect accounting from the first quarter of the consolidated fiscal year beginning 1 December 2018 and has changed the presentation classification of deferred tax assets and liabilities.