Adoption of Partial Amendments to the Accounting Standard for Tax Effect Accounting
First written in FY2019-Q1. 3 of 4 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2020RestatedAnnual report
「The company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and related standards from the beginning of the 89th fiscal year」
The company has reaffirmed that it has applied the partial amendments to the accounting standards for tax-effect accounting and related standards from the beginning of the 89th fiscal year. - FY2019-Q3RestatedAnnual report
「The Partial Amendments to Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other standards have been applied 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 has reaffirmed that it applies partial amendments to the accounting standards for tax-effect accounting and has changed the presentation classification of deferred tax assets and liabilities. - FY2019-Q2RestatedAnnual report
「The Partial Amendments to Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other standards have been applied 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 has reaffirmed that it applies partial amendments to the accounting standards for tax-effect accounting and has changed the presentation classification of deferred tax assets and liabilities. - FY2019-Q1First statedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and related standards have been applied from the beginning of the first quarter of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The amendments to the tax effect accounting standards were applied from the beginning of the first quarter, changing the presentation of deferred tax assets and liabilities.