Adopting 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), among others, have been applied from the beginning of the consolidated fiscal year under review. Accordingly, the key management indicators and other information for the previous consolidated fiscal year have been presented after retrospective application of these accounting standards and related standards.」
The revised tax-effect accounting standards have been applied from the beginning of the consolidated fiscal year under review, and comparative indicators are presented on a post-retrospective-application basis. - FY2019-Q3RestatedAnnual report
「The Company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting and other relevant standards from the beginning of the first quarter of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The application of the revised tax-effect accounting standards and the changes in the presentation categories for deferred tax assets and liabilities continue to be disclosed. - FY2019-Q2RestatedAnnual report
「The Company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting and other relevant standards from the beginning of the first quarter of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The application of the revised tax-effect accounting standards and the changes in the presentation categories for deferred tax assets and liabilities continue to be disclosed. - FY2019-Q1First statedAnnual report
「We have applied the Partial Amendments to Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and related standards from the beginning of the first quarter. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The revised tax-effect accounting standards and other changes have been applied from the beginning of the first quarter of the consolidated accounting period under review, changing the presentation categories for deferred tax assets and liabilities.