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.
The whole theme swung hardest in 2024: 2 of 7 companies on the "Worse" side.
- FY2019RestatedAnnual report
「The company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) from the beginning of the fiscal year, and changed the presentation method so that deferred tax assets are included under investments and other assets and deferred tax liabilities under non-current liabilities.」
The partial amendments to the tax-effect accounting standards and the change in presentation classification have also been applied to the full-year financial statements. - FY2019-Q3RestatedAnnual report
「We applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and related standards from the beginning of the first quarter. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The application of partial amendments to the accounting standards for tax-effect accounting and the related change in the presentation classification of deferred tax assets and liabilities continue to be reported. - FY2019-Q1First statedAnnual report
「We have applied the Partial Amendments to 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 current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The Company applied, from the beginning of the current quarter, partial amendments to the accounting standards for tax-effect accounting and related requirements, and changed the presentation classification of deferred tax assets and liabilities.