Adoption of the Revised Tax Effect Accounting Standard
First written in FY2019-Q1. 3 of 4 entries say "Restated". Latest entry: FY2019.
The whole theme swung hardest in 2024: 3 of 9 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) and other changes from the beginning of the current consolidated fiscal year. Deferred tax assets are now presented under investments and other assets, deferred tax liabilities under non-current liabilities, and the related tax effect accounting notes have also been revised.」
The Company has continued to apply the partial amendments to the tax effect accounting standards and other changes from the beginning of the fiscal period, changing the presentation categories for deferred tax assets and liabilities. - 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 Company applied the partial amendments to the tax effect accounting standards and other changes from the beginning of the fiscal period, and has continued to present deferred tax assets under investments and other assets. - 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 Company applied the partial amendments to the tax effect accounting standards and other changes from the beginning of the first quarter of the consolidated fiscal period, and has continued to present deferred tax assets under investments and other assets. - FY2019-Q1First statedAnnual report
「We have applied the “Partial Amendments to 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 current consolidated fiscal year, and deferred tax assets are presented under investments and other assets.」
The Company applied the partial amendments to the accounting standards for tax effect accounting and other changes from the beginning of the current quarter of the consolidated fiscal period, and changed the presentation category for deferred tax assets.