Application of Revised Tax-Effect Accounting Standards and Changes in Presentation
First written in FY2019-Q1. 2 of 3 entries say "Restated". Latest entry: FY2019-Q3.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2019-Q3RestatedAnnual report
「We have 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 first quarter 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 Company reiterated its treatment of applying the revisions to the accounting standards for tax-effect accounting and related standards from the beginning of the first quarter of the current consolidated fiscal year and changing the presentation classification of deferred tax assets and liabilities. - FY2019-Q2RestatedAnnual report
「The Company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018), among others, from the beginning of the first quarter of the current consolidated fiscal year. For its financial position, it compares and analyzes the figures for the previous consolidated fiscal year using figures after retrospective application of these accounting standards and related standards.」
The Company reiterated that it applied the revisions to the accounting standards for tax-effect accounting and related standards from the beginning of the first quarter of the current consolidated fiscal year, and conducts comparisons and analysis using figures after retrospective application. - FY2019-Q1First statedAnnual report
「We have applied the Partial Amendments to Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and related standards from the beginning of the first quarter. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The Company applied revisions to the accounting standards for tax-effect accounting and related standards from 1 April 2018, and changed the presentation classification of deferred tax assets and liabilities.