Adopting Amendments to the Accounting Standard for Tax Effect Accounting
First written in FY2019-Q1. 3 of 4 entries say "Restated". Latest entry: FY2019.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2019RestatedAnnual report
「The Partial Amendments to Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) have been applied from the beginning of the current consolidated fiscal year, and the presentation method has been changed so that deferred tax assets are presented under investments and other assets and deferred tax liabilities under non-current liabilities.」
The application of the revised tax-effect accounting standards and the change in the presentation of deferred tax assets and liabilities continued in the annual disclosure. - FY2019-Q3RestatedAnnual report
「The Partial Amendments to 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 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.」
The presentation of deferred tax assets and liabilities under the revised tax-effect accounting standards, applied from the first quarter, continued to be disclosed in the third quarter. - FY2019-Q2RestatedAnnual report
「The Partial Amendments to 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 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.」
The presentation of deferred tax assets and liabilities under the revised tax-effect accounting standards, applied from the first quarter, continued to be disclosed in the second quarter. - FY2019-Q1First statedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and related standards have been applied from the beginning of the first quarter of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The revised tax-effect accounting standards dated 16 February 2018 were applied from the beginning of the first quarter, changing the presentation of deferred tax assets and liabilities.