Application of Amendments to Tax Effect Accounting Standards and Change in Presentation of Deferred Tax Assets
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 Standards Board of Japan Statement No. 28, 16 February 2018) and other standards from the beginning of the first quarter accounting period, and deferred tax assets are presented under investments and other assets.」
The revised standards and other changes related to tax-effect accounting have been applied from the beginning of the first quarter, and the practice of presenting deferred tax assets under investments and other assets has been continued. - FY2019-Q2RestatedAnnual report
「We have 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 first quarter accounting period, and deferred tax assets are presented under investments and other assets.」
The revised standards and other changes related to tax-effect accounting have been applied from the beginning of the first quarter, and the practice of presenting deferred tax assets under investments and other assets has been continued. - FY2019-Q1First statedAnnual report
「We have 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 current fiscal year, and present deferred tax assets under investments and other assets.」
The revised standards and other changes related to tax-effect accounting have been applied from the beginning of the first quarter, and the presentation category for deferred tax assets has been changed.