Application of the revised accounting standard for tax-effect accounting
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 has 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 60th fiscal year, and the key management indicators and other figures for the 59th fiscal year are presented after retrospective application of these accounting standards.」
The company continues to apply the revised tax-effect accounting standards from the beginning of the 60th fiscal year and present prior-period indicators after retrospective application. - FY2019RestatedAnnual report
「The company applied the “Partial Amendments to Accounting Standard for Tax Effect Accounting” (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) from the beginning of the current fiscal year, changed the presentation of deferred tax assets to the investments and other assets section and deferred tax liabilities to the non-current liabilities section, and changed the notes related to tax-effect accounting.」
The company continues to describe the application of the revised tax-effect accounting standards from the beginning of the current fiscal year and the resulting change in the presentation classifications of deferred tax assets and liabilities. - FY2019-Q3RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and other standards were adopted from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under fixed liabilities.」
The company continues to describe the application of revised tax-effect accounting standards from the beginning of the first quarter of the current fiscal year and the resulting change in the presentation classifications of deferred tax assets and liabilities. - FY2019-Q1First statedAnnual report
「The Company has 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 current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The company first disclosed that it applied revisions to the standards related to tax-effect accounting from the beginning of the first quarter of the current fiscal year and changed the presentation classifications of deferred tax assets and liabilities.