Adoption of Revised Tax Effect Accounting Standards
First written in FY2019-Q1. 1 of 2 entries say "Advanced", first in FY2019. Latest entry: FY2019.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2019AdvancedAnnual report
「The company has applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) from the beginning of the current consolidated fiscal year, and presents deferred tax assets under investments and other assets.」
The amendments to the accounting standards for tax-effect accounting were applied for the full current fiscal year from the beginning of the fiscal year, and the presentation classification of deferred tax assets was changed. - 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 amendments to the 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 classification of deferred tax assets was changed.