Adoption of Revised Tax Effect Accounting Standards
First written in FY2019-Q1. 2 of 3 entries say "Restated". Latest entry: FY2019-Q3.
The whole theme swung hardest in 2024: 1 of 9 companies on the "Worse" side.
- FY2019-Q3RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and other relevant standards have been applied from the beginning of the first quarter of the fiscal year, and deferred tax assets are presented under investments and other assets.」
The partial amendments to the accounting standards for tax effect accounting and other relevant standards continue to be applied, and deferred tax assets continue to be presented under investments and other assets. - FY2019-Q2RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and other relevant standards have been applied from the beginning of the first quarter of the fiscal year, and deferred tax assets are presented under investments and other assets.」
The partial amendments to the accounting standards for tax effect accounting and other relevant standards continue to be applied, and deferred tax assets continue to be presented under investments and other assets. - FY2019-Q1First statedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and other relevant standards have been applied from the beginning of the first quarter of the current fiscal year, and deferred tax assets are presented under investments and other assets.」
The partial amendments to the accounting standards for tax effect accounting and other relevant standards were applied from the beginning of the current quarter, and the presentation category for deferred tax assets was changed.