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 partial amendment to the Accounting Standard for Tax-Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018, hereinafter the “Partial Amendment to the Tax-Effect Accounting Standard”) has been applied from the beginning of the current consolidated fiscal year. Deferred tax assets are now presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities, and the related tax-effect accounting notes have also been revised.」
The revisions to the tax-effect accounting standards were applied from the beginning of the current consolidated fiscal year, and the presentation classifications and notes have been changed. - FY2019-Q2RestatedAnnual report
「The Company has applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” and other standards from the beginning of the first quarter of the consolidated fiscal year, and presents deferred tax assets under investments and other assets.」
The revisions to the tax-effect accounting standards and related standards were applied from the beginning of the first quarter, and the treatment of presenting deferred tax assets under investments and other assets continues. - 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 adopted from the beginning of the first quarter consolidated accounting period, and deferred tax assets are presented under investments and other assets.」
The revisions to the accounting standards for tax-effect accounting and related standards were applied from the beginning of the current quarter, and the presentation classification of deferred tax assets was changed.