Adoption of Revised Tax Effect Accounting Standards
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
「「『税効果会計に係る会計基準』の一部改正」（企業会計基準第28号 2018年２月16日）等を当事業年度の期首から適用しており、繰延税金資産は投資その他の資産の区分に表示しております。」
税効果会計基準改正の適用と繰延税金資産の表示区分変更を継続している。 - FY2019-Q3RestatedAnnual report
「We have applied the partial amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter, and present deferred tax assets under investments and other assets.」
The application of the amendments to the tax-effect accounting standards and the change in the presentation classification of deferred tax assets remain in effect. - FY2019-Q2First statedAnnual report
「We have applied the partial amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter, and present deferred tax assets under investments and other assets.」
第1四半期会計期間の期首から税効果会計基準の改正等を適用し、繰延税金資産の表示区分を変更した。