Application of the revised 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 the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018, hereinafter the “Partial Amendments to the Tax Effect Accounting Standard”) have been applied from the beginning of the current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under fixed liabilities.」
The presentation method based on the amended accounting standard for tax effect accounting is also being applied to the annual financial statements. - FY2019-Q3RestatedAnnual report
「The Company has applied the “Partial Amendments to Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018), etc. from the beginning of the first quarter of the current fiscal year, presenting deferred tax assets under investments and other assets and deferred tax liabilities under non-current liabilities.」
The presentation based on the amended accounting standard for tax effect accounting, applied from the beginning of the first quarter, continues to be used in the current quarter. - FY2019-Q2RestatedAnnual report
「The Company has applied the “Partial Amendments to Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018), etc. from the beginning of the first quarter of the current fiscal year, presenting deferred tax assets under investments and other assets and deferred tax liabilities under non-current liabilities.」
The presentation based on the amended accounting standard for tax effect accounting, applied from the beginning of the first quarter, continues to be used in the current quarter. - 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 consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The amendments to the accounting standard for tax effect accounting were applied from the beginning of the first quarter, and the presentation classifications for deferred tax assets and liabilities were changed.