Adoption of Partial Amendments to the Tax Effect Accounting Standards
First written in FY2019-Q1. 3 of 4 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2020RestatedAnnual report
「The company applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other standards from the beginning of the current consolidated fiscal year, changed the presentation method so that deferred tax assets are presented under investments and other assets and deferred tax liabilities under non-current liabilities, and changed the related tax-effect accounting notes.」
The company continues to disclose the application of revised tax-effect accounting standards and the resulting changes in presentation classifications. - FY2019RestatedAnnual report
「The company applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other standards from the beginning of the current consolidated fiscal year, changed the presentation method so that deferred tax assets are presented under investments and other assets and deferred tax liabilities under non-current liabilities, and changed the related tax-effect accounting notes.」
The annual report also confirms that the revisions to the tax-effect accounting standards were applied from the beginning of the current consolidated fiscal year and that the presentation classifications of deferred tax assets and liabilities were changed. - 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 disclosure again describes the revisions to the tax-effect accounting standards applied from the beginning of the first quarter of the consolidated fiscal year and the resulting changes in the presentation classifications of deferred tax assets and liabilities. - FY2019-Q1AchievedAnnual 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.」
Revisions to standards and other requirements concerning tax-effect accounting were applied from the beginning of the first quarter of the current consolidated fiscal year, and the presentation classifications for deferred tax assets and liabilities were changed.