Adoption of Revised Tax Effect Accounting Standards
First written in FY2019-Q3. 1 of 2 entries say "Achieved", first in FY2019. Latest entry: FY2019.
The whole theme swung hardest in 2024: 1 of 9 companies on the "Worse" side.
- FY2019AchievedAnnual report
「The company applied the partial revision of the “Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018) and related standards from the beginning of the fiscal year, changing the presentation method so that deferred tax assets are presented under investments and other assets and deferred tax liabilities under fixed liabilities.」
We have applied the revised accounting standard for tax-effect accounting from the beginning of the current fiscal year and changed the presentation classification. - FY2019-Q3First statedAnnual report
「The partial revision of the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, dated 16 February 2018) and other standards have been applied from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
We have applied the revised accounting standard for tax-effect accounting from the beginning of the first-quarter consolidated accounting period and changed the presentation classification of deferred tax assets and liabilities.