Application of Amendments to Tax-Effect Accounting Standards and Reclassification of Deferred Tax Liabilities
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 company has applied the "Partial Amendments to Accounting Standard 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 presents deferred tax liabilities under non-current liabilities.」
The company continues to apply the revised tax-effect accounting standards and present deferred tax liabilities under non-current liabilities. - FY2019-Q3RestatedAnnual report
「The company has applied the "Partial Amendments to Accounting Standard for Tax Effect Accounting" (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other standards from the beginning of the first quarter of the consolidated fiscal period, and presents deferred tax liabilities under non-current liabilities.」
The company continues to apply the revised tax-effect accounting standards and present deferred tax liabilities under non-current liabilities. - FY2019-Q2RestatedAnnual report
「The company has applied the "Partial Amendments to Accounting Standard for Tax Effect Accounting" (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other standards from the beginning of the first quarter of the consolidated fiscal period, and presents deferred tax liabilities under non-current liabilities.」
The filing continues to disclose the adoption of revised tax-effect accounting standards and the presentation of deferred tax liabilities under non-current liabilities. - FY2019-Q1First statedAnnual report
「The partial amendments to 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 first quarter of the consolidated fiscal year, and deferred tax liabilities are presented under non-current liabilities.」
The company applied partial amendments to the accounting standards for tax-effect accounting and other revisions from the beginning of the first quarter of the current consolidated fiscal period, and presents deferred tax liabilities under non-current liabilities.