Adoption of partial amendments to the accounting standards for tax-effect accounting
First written in FY2019-Q1. 3 of 5 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2020DroppedAnnual reportThis filing contains no separate disclosure explaining the commencement of application of the partial amendments to the accounting standards for tax effect accounting.
- FY2019RestatedAnnual report
「The partial revision of the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and related standards have been applied from the beginning 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 reconfirmed that it is applying the partial amendments to the accounting standards for tax effect accounting and related standards from the beginning of the fiscal year. - FY2019-Q3RestatedAnnual report
「The company has applied the partial amendment to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter of the fiscal year under review. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The company has reconfirmed that it is applying the partial amendments to the accounting standards for tax effect accounting and related standards from the beginning of the first quarter of the current consolidated fiscal year. - FY2019-Q2RestatedAnnual report
「The company has applied the partial amendment to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter of the fiscal year under review. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The company has reconfirmed that it is applying the partial amendments to the accounting standards for tax effect accounting and related standards from the beginning of the first quarter of the current consolidated fiscal year. - FY2019-Q1First statedAnnual 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 consolidated fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The amendments to the accounting standard for tax-effect accounting were applied from the beginning of the first quarter, changing the presentation of deferred tax assets and liabilities.