Application of Amendments to Tax Effect Accounting Standards
First written in FY2019-Q1. 3 of 4 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2020RestatedAnnual report
「The company has applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and related standards from the beginning of the 18th fiscal year.」
The accounting treatment reflecting the application of the revised tax effect accounting standards from the beginning of the 18th fiscal year continues to be presented in the notes to the major management indicators and other items for the current fiscal year. - FY2019-Q3RestatedAnnual report
「We have 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 current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The company continues to disclose the application of the revised tax effect accounting standards from the beginning of the first quarter and the change in the presentation classification of deferred tax assets and liabilities. - FY2019-Q2RestatedAnnual report
「We have 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 current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The company continues to disclose the application of the revised tax effect accounting standards from the beginning of the first quarter and the change in the presentation classification. - 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 other 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 applied revisions to the accounting standards for tax effect accounting and related standards from the beginning of the first quarter of the current fiscal year, changing the presentation classification of deferred tax assets and liabilities.