Application of Amended Tax Effect Accounting Standards and Changes in the Presentation of Deferred Tax Items
First written in FY2019-Q1. 2 of 3 entries say "Restated". Latest entry: FY2019-Q3.
The whole theme swung hardest in 2024: 1 of 9 companies on the "Worse" side.
- FY2019-Q3RestatedAnnual report
「We have applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and related standards from the beginning of the first quarter of the current consolidated fiscal year. 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 applied from the first quarter and the presentation classifications of deferred tax assets and liabilities have been reconfirmed. - FY2019-Q2RestatedAnnual report
「We have applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and related standards from the beginning of the first quarter of the current consolidated fiscal year. 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 applied from the first quarter and the presentation classifications of deferred tax assets and liabilities have been reconfirmed. - FY2019-Q1First statedAnnual report
「The company applied, from the beginning of the first quarter of the current consolidated fiscal year, the “Partial Amendments to Accounting Standards for Tax Effect Accounting” (ASBJ Statement No. 28, dated 16 February 2018) and other standards, changing the treatment of future taxable temporary differences related to shares in subsidiaries and other investments.」
The revised tax-effect accounting standards were applied from the beginning of the first quarter, with retrospective application and a change in the presentation classifications of deferred tax assets and liabilities.