Adoption of Revised Tax Effect Accounting Standards
First written in FY2019-Q1. 2 of 3 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 applied the “Partial Amendments to Accounting Standards for Tax Effect Accounting” (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) from the beginning of the current consolidated fiscal year and changed the presentation of deferred tax assets to the investments and other assets section.」
The company applied the revised tax-effect accounting standards from the beginning of the current consolidated fiscal year and changed the presentation category for deferred tax assets. - FY2019-Q2RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and other standards were adopted from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under fixed liabilities.」
The company continues to disclose the application of the revised tax-effect accounting standards and the change in the presentation categories for deferred tax assets and liabilities in the second quarter. - FY2019-Q1First statedAnnual report
「We have applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting and other relevant standards from the beginning of the first quarter of the current fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The company has applied the revisions to the accounting standards for tax-effect accounting and related matters from the beginning of the current quarter's consolidated accounting period, and changed the presentation categories for deferred tax assets and liabilities.