Initial Application of the Tax-Effect Accounting Standards and Related Guidance
First written in FY2019-Q1. 4 of 5 entries say "Restated". Latest entry: FY2021.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2021RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) were 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 non-current liabilities.」
The application of the Accounting Standard for Tax Effect Accounting and related standards, together with the changes in the presentation classifications of deferred tax assets and liabilities, continues. - FY2019RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) were 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 non-current liabilities.」
The application of the Accounting Standard for Tax Effect Accounting and related standards, together with the changes in the presentation classifications of deferred tax assets and liabilities, continues. - FY2019-Q3RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other relevant standards have been applied from the beginning of the first quarter of the consolidated fiscal year, and deferred tax assets are presented under investments and other assets.」
The application of the Accounting Standard for Tax Effect Accounting and related standards from the beginning of the first quarter of the consolidated accounting period continues. - FY2019-Q2RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other relevant standards have been applied from the beginning of the first quarter of the consolidated fiscal year, and deferred tax assets are presented under investments and other assets.」
The application of the accounting standards for tax-effect accounting and related standards, and the change in the presentation classification of deferred tax assets, continue. - FY2019-Q1First statedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other relevant standards have been applied from the beginning of the current first quarter of the consolidated fiscal year, and deferred tax assets are presented under investments and other assets.」
The Accounting Standard for Tax Effect Accounting and related standards were applied from the beginning of the first quarter of the current consolidated accounting period, and the presentation classification of deferred tax assets was changed.