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 partial amendment to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018, hereinafter the “Partial Amendment to the Tax Effect Accounting Standard”) was adopted from the beginning of the fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities, and the disclosures relating to tax-effect accounting have also been changed.」
The company reconfirmed the treatment applied from the beginning of the fiscal year under the partial amendment to the tax-effect accounting standard, including changes to the presentation classifications of deferred tax assets and liabilities. - 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 partial amendments to the accounting standards for tax-effect accounting and related standards were adopted from the beginning of the first quarter, and the treatment of presenting deferred tax assets under investments and other assets continues. - 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 partial amendments to the accounting standards for tax-effect accounting and related standards were adopted from the beginning of the first quarter, and the treatment of presenting deferred tax assets under investments and other assets continues. - FY2019-Q1First statedAnnual report
「The Company has applied the “Partial Amendments to Accounting Standard for Tax Effect Accounting” (Accounting Standard No. 28, 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 partial amendments to the accounting standards for tax-effect accounting and related standards were adopted from the beginning of the first quarter, and the presentation classification of deferred tax assets was changed.