Adopting Amendments to the Accounting Standard for Tax Effect Accounting
First written in FY2019-Q1. 3 of 5 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2020DroppedAnnual reportThe standalone explanation of the application of the revised tax-effect accounting standards included previously cannot be confirmed in the FY2020 main text.
- FY2019RestatedAnnual report
「Effective from the beginning of the current consolidated fiscal year, the Company has applied the partial amendments to the “Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018) and other standards, and has changed the presentation method so that deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The company applied the revised standards for tax-effect accounting from the beginning of the fiscal year and changed the presentation categories for deferred tax assets and liabilities, which it continues to disclose. - FY2019-Q3RestatedAnnual report
「The Partial Amendments to 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 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 the revised standards for tax-effect accounting from the beginning of the first quarter of the current consolidated fiscal year and changed the presentation categories for deferred tax assets and liabilities, which it continues to disclose. - FY2019-Q2RestatedAnnual report
「The Partial Amendments to 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 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 the revised standards for tax-effect accounting from the beginning of the first quarter of the current consolidated fiscal year and changed the presentation categories for deferred tax assets and liabilities, which it continues to disclose. - FY2019-Q1First statedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and related standards have been applied from the beginning of the first quarter of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The company applied the revisions to the accounting standards for tax-effect accounting and other relevant changes from the beginning of the first quarter of the current consolidated fiscal period, changing the presentation categories for deferred tax assets and liabilities.