Adoption of Accounting Standards and Other Rules 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" (ASBJ Statement No. 28, 16 February 2018) and related standards from the beginning of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The company reiterates that it applied the accounting standards for tax-effect accounting and related standards from the beginning of the consolidated fiscal year and changed the presentation categories for deferred tax assets and liabilities. - FY2019-Q3RestatedAnnual report
「The company has applied the "Partial Amendments to Accounting Standards for Tax Effect Accounting" (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter of the current consolidated fiscal year, presenting deferred tax assets under investments and other assets and deferred tax liabilities under non-current liabilities.」
The company reiterates that it applied the accounting standards for tax-effect accounting and related standards from the beginning of the first quarter of the consolidated fiscal year and changed the presentation categories for deferred tax assets and liabilities. - FY2019-Q2RestatedAnnual report
「The company has applied the "Partial Amendments to Accounting Standards for Tax Effect Accounting" (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter of the current consolidated fiscal year, presenting deferred tax assets under investments and other assets and deferred tax liabilities under non-current liabilities.」
The company reiterates that it applied the accounting standards for tax-effect accounting and related standards from the beginning of the first quarter of the consolidated fiscal year and changed the presentation categories for deferred tax assets and liabilities. - FY2019-Q1First statedAnnual report
「We adopted the partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, issued 16 February 2018) and related standards from the beginning of the first quarter under review. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The company applied the tax effect accounting standards from the beginning of the first quarter and changed the presentation of deferred tax assets and liabilities.