Adoption of Revised Tax-Effect Accounting Standards and Reclassification of Deferred Tax Items
First written in FY2019-Q2. 4 of 5 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2020RestatedAnnual report
「From the beginning of the fiscal year, the company applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018, hereinafter the Partial Amendments to the Tax Effect Accounting Standard), changed the presentation of deferred tax assets to the investments and other assets classification and deferred tax liabilities to the non-current liabilities classification, and revised the notes relating to tax effect accounting.」
税効果会計基準改正の適用と繰延税金資産・負債の表示区分変更を継続している。 - FY2020RestatedAnnual report
「From the beginning of the fiscal year, the company applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018, hereinafter the Partial Amendments to the Tax Effect Accounting Standard), changed the presentation of deferred tax assets to the investments and other assets classification and deferred tax liabilities to the non-current liabilities classification, and revised the notes relating to tax effect accounting.」
税効果会計基準改正の適用と繰延税金資産・負債の表示区分変更を継続している。 - FY2019RestatedAnnual report
「From the beginning of the fiscal year, the company applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018, hereinafter the Partial Amendments to the Tax Effect Accounting Standard), changed the presentation of deferred tax assets to the investments and other assets classification and deferred tax liabilities to the non-current liabilities classification, and revised the notes relating to tax effect accounting.」
税効果会計基準改正を当年度期首から適用し、繰延税金資産・負債の表示区分変更を継続している。 - FY2019-Q3RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and other standards were adopted from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under fixed liabilities.」
第1四半期連結会計期間の期首から税効果会計基準等を適用し、繰延税金資産・負債の表示区分を変更した会計上の取扱いを再掲している。 - FY2019-Q2First statedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and other standards were adopted from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under fixed liabilities.」
第1四半期連結会計期間の期首から税効果会計基準等を適用し、繰延税金資産を投資その他の資産、繰延税金負債を固定負債に表示する会計上の取扱いを新たに開示した。