Change in presentation classification upon application of amendments to the tax-effect accounting standards
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 partial revision of the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) has been applied from the beginning of the 60th fiscal year, and figures for the 59th fiscal year are stated after retrospective application.」
The application of the revised tax-effect accounting standards and the retrospective application of the related comparative figures continue to be disclosed. - FY2019-Q3RestatedAnnual 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.」
The revised tax-effect accounting standards applied from the beginning of the first quarter of the current consolidated fiscal year and the change in presentation categories are restated. - 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.」
The revised tax-effect accounting standards applied from the beginning of the first quarter of the current consolidated fiscal year and the change in presentation categories are restated in the notes. - FY2019-Q1First statedAnnual report
「We have applied the Partial Amendments to Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and related standards from the beginning of the first quarter. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The revised accounting standards for tax-effect accounting and related matters were applied from the beginning of the first quarter of the current consolidated fiscal year, and the presentation categories for deferred tax assets and liabilities were changed.