Application of Amendments to the Tax Effect Accounting Standards
First written in FY2019-Q1. 1 of 2 entries say "Restated". Latest entry: FY2019-Q3.
The whole theme swung hardest in 2024: 1 of 8 companies on the "Worse" side.
- FY2019-Q3RestatedAnnual report
「We have applied the partial amendments to 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 accounting period, and deferred tax assets are presented under investments and other assets.」
It continues to disclose that revisions to the accounting standard for tax-effect accounting and related matters have been applied from the beginning of the first quarter. - FY2019-Q1First statedAnnual report
「The company has applied the "Partial Amendments to the Accounting Standard for Tax Effect Accounting" (Accounting Standards No. 28, 16 February 2018) and other standards from the beginning of the current first quarter, and presents deferred tax assets under investments and other assets.」
The company applied revisions to the standards relating to tax-effect accounting and other changes from the beginning of the first quarter of the current fiscal year and changed the presentation classification of deferred tax assets.