Adoption of Partial 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 company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) from the beginning of the current fiscal year,」
The accounting treatment of applying the partial amendments to the Accounting Standard for Tax Effect Accounting from the beginning of the current fiscal year and changing the presentation category for deferred tax assets and other items was reconfirmed. - FY2019-Q3RestatedAnnual report
「We have applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (Accounting Standard for Business Enterprises No. 28, dated 16 February 2018) and other standards from the beginning of the first quarter accounting period, and deferred tax assets are presented under investments and other assets.」
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 accounting period, and continues to present deferred tax assets under investments and other assets. - FY2019-Q2RestatedAnnual report
「We have applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (Accounting Standard for Business Enterprises No. 28, dated 16 February 2018) and other standards from the beginning of the first quarter accounting period, and deferred tax assets are presented under investments and other assets.」
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 accounting period, and continues to present deferred tax assets under investments and other assets. - FY2019-Q1First statedAnnual report
「The company has applied 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 from the first quarter accounting period of the current fiscal year, and presents deferred tax assets under investments and other assets.」
The company applied the partial amendments to the Accounting Standard for Tax Effect Accounting and other standards from the first quarter accounting period, and it was noted for the first time that the presentation category for deferred tax assets had been changed.