Adoption of Accounting Standards and Other Rules for Tax Effect Accounting
First written in FY2019-Q3. 1 of 2 entries say "Achieved", first in FY2019. Latest entry: FY2019.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2019AchievedAnnual report
「The partial amendments to the “Accounting Standard for Tax Effect Accounting” (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other standards have been applied from the beginning 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 tax-effect accounting standards and other standards were applied from the beginning of the current consolidated fiscal year, changing the presentation categories for deferred tax assets and liabilities. - FY2019-Q3First statedAnnual report
「The partial amendments to the “Accounting Standard for Tax Effect Accounting” (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other standards have been applied 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 accounting standards for tax effect accounting and other relevant standards were applied from the beginning of the first quarter of the current consolidated fiscal year, and the presentation classifications of deferred tax assets and liabilities were changed.