Adoption of Revised Tax Effect Accounting Standards and Changes in Deferred Tax Asset Presentation
First written in FY2019-Q1. 2 of 3 entries say "Restated". Latest entry: FY2019-Q3.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2019-Q3RestatedAnnual report
「The Company has applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” and other standards from the beginning of the first quarter of the consolidated fiscal year, and presents deferred tax assets under investments and other assets.」
The Company applied the revisions to the tax-effect accounting standards from the beginning of the first quarter of the current consolidated accounting period and continued to disclose deferred tax assets under investments and other assets. - FY2019-Q2RestatedAnnual report
「The Company has applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter consolidated accounting period, and presents deferred tax assets under investments and other assets.」
The Company applied the revisions to the tax-effect accounting standards from the beginning of the first quarter of the current consolidated accounting period and continued to disclose deferred tax assets under investments and other assets. - 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 current consolidated fiscal year, and deferred tax assets are presented under investments and other assets.」
The Company applied revisions to the tax-effect accounting standards and related requirements from the beginning of the first quarter of the current accounting period, and disclosed for the first time that it had changed the presentation category for deferred tax assets.