Adoption of Partial Amendments to the Accounting Standard for Tax Effect Accounting
First written in FY2019-Q2. 2 of 3 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 (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) from the beginning of the current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, deferred tax liabilities under non-current liabilities, and the notes on tax effect accounting have been revised.」
Continued to disclose the application of the accounting standards for tax effect accounting and the changes to the presentation classifications. - FY2019-Q3RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and other standards were adopted from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under fixed liabilities.」
Continued to disclose the application of the accounting standards for tax effect accounting and the changes to the presentation classifications of deferred tax assets and liabilities. - FY2019-Q2First statedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and other standards were adopted from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under fixed liabilities.」
The accounting standards for tax effect accounting and other relevant standards were applied from the beginning of the first quarter of the current consolidated fiscal year, and the presentation classifications of deferred tax assets and liabilities were changed.