Adoption of revised accounting standards for tax effect accounting
First written in FY2019-Q2. 1 of 2 entries say "Restated". Latest entry: FY2021-Q1.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2021-Q1RestatedAnnual 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 presentation under the amended accounting standards for tax-effect accounting has continued in the quarterly securities report. The newly described response to the transition to the group aggregation system was treated as a separate system-related matter and placed in a new thread. - FY2019-Q2First statedAnnual 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.」
Applied the partial amendments to the tax-effect accounting standards from the beginning of the first quarter and changed the presentation of deferred tax assets and liabilities.