Adoption of Revised Tax Effect Accounting Standards
First written in FY2019-Q1. 4 of 5 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 tax-effect accounting standards from the beginning of the current consolidated fiscal year and changed its presentation method so that deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The company is reaffirming that it applied the partial amendments to the tax-effect accounting standards from the beginning of the fiscal year and changed the presentation classification of deferred tax assets and liabilities. - FY2019RestatedAnnual report
「The company applied the partial amendments to the tax-effect accounting standards from the beginning of the current consolidated fiscal year and changed its presentation method so that deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The company is reaffirming in its annual report that it applied the partial amendments to the tax-effect accounting standards from the beginning of the fiscal year and changed the presentation classification of deferred tax assets and liabilities. - FY2019-Q3RestatedAnnual 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 current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The revised accounting standard for tax-effect accounting was applied from the beginning of the first quarter of the consolidated fiscal year, and the presentation categories for deferred tax assets and liabilities were changed; this is restated. - FY2019-Q2RestatedAnnual 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 current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The company is reiterating that it applied the amendments to the tax-effect accounting standards from the beginning of the first quarter of the consolidated fiscal year and changed the presentation classification of deferred tax assets and liabilities. - FY2019-Q1First statedAnnual report
「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 have been applied from the first quarter of the current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The company first states that it applied the partial amendments to the accounting standard for tax-effect accounting and related standards from the first quarter of the consolidated fiscal year beginning 1 April 2018, changing the presentation classification of deferred tax assets and liabilities.