Adoption of Partial Amendments to the Accounting Standard for Tax Effect Accounting
First written in FY2019-Q1. 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 revision 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 fiscal year, and deferred tax liabilities have been changed to the non-current liabilities category.」
The company has applied the partial revision to the tax-effect accounting standard from the beginning of the current fiscal year and continues to present deferred tax liabilities under non-current liabilities. - FY2019-Q3RestatedAnnual 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 standards from the beginning of the first quarter, and presents deferred tax liabilities under non-current liabilities.」
The company has applied the partial revision to the tax-effect accounting standard from the beginning of the first quarter and continues to present deferred tax liabilities under non-current liabilities. - FY2019-Q1First statedAnnual report
「The Company has applied the partial revision of the Accounting Standard for Tax Effect Accounting and related standards from the beginning of the current first quarter accounting period, and presents deferred tax liabilities under non-current liabilities.」
The company has applied the revised accounting standard for tax-effect accounting from the beginning of the first quarter of the current fiscal year and presents deferred tax liabilities under non-current liabilities.