Adoption of Accounting Standards and Other Rules for Tax Effect Accounting
First written in FY2019-Q1. 2 of 3 entries say "Restated". Latest entry: FY2019.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2019RestatedAnnual report
「The company has applied “Partial Amendments to 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,」
税効果会計基準等を当連結会計年度の期首から適用し、繰延税金資産・負債の表示区分を変更したことを継続して開示している。 - FY2019-Q2RestatedAnnual report
「We have applied the “Partial Amendments to 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 of the current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
税効果会計に係る会計基準等を第１四半期連結会計期間の期首から適用し、繰延税金資産・負債の表示区分を変更したことを継続して開示している。 - FY2019-Q1First statedAnnual report
「We have applied the partial amendments to the “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 consolidated fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
税効果会計に係る会計基準等を当第１四半期会計期間の期首から適用し、繰延税金資産・負債の表示区分を変更した。