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: FY2019.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2019RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) have been applied from the beginning of the current consolidated fiscal year, and deferred tax assets are now presented under investments and other assets.」
The application of the partial amendments to the accounting standard for tax-effect accounting and the change in the presentation classification of deferred tax assets were also disclosed in the annual report. - FY2019-Q3RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and other standards have been applied 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 continues to disclose the application of partial amendments to the accounting standards for tax effect accounting and the change in the presentation category for deferred tax assets. - FY2019-Q2RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and other standards have been applied 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 continues to disclose the application of partial amendments to the accounting standards for tax effect accounting and the change in the presentation category for deferred tax 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 other standards from the beginning of the first quarter of the fiscal year, and present deferred tax assets under investments and other assets.」
The partial amendments to the accounting standard for tax-effect accounting and other changes were applied from the beginning of the current quarter, and the presentation classification of deferred tax assets was changed.