Application 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-Q3.
The whole theme swung hardest in 2024: 2 of 7 companies on the "Worse" side.
- FY2019-Q3RestatedAnnual report
「We 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. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The partial amendments to the accounting standards for tax-effect accounting have been applied from the beginning of the first quarter, and the change in the presentation classification of deferred tax assets and liabilities is reiterated. - FY2019-Q2RestatedAnnual report
「We 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. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The partial amendments to the accounting standards for tax-effect accounting have been applied from the beginning of the first quarter, and the change in the presentation classification of deferred tax assets and liabilities is reiterated. - FY2019-Q1First statedAnnual report
「We have applied the Partial Amendments to Accounting Standard for Tax Effect Accounting (ASBJ Statement 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, and deferred tax liabilities under non-current liabilities.」
The partial amendments to the accounting standards for tax-effect accounting and related standards have been applied from 1 April 2018, and the presentation classification of deferred tax assets and liabilities has been changed.