Application of Partial Amendments to Tax Effect Accounting Standards and Reclassification of Deferred Tax Assets
First written in FY2019-Q1. 4 of 5 entries say "Restated". Latest entry: FY2020-Q3.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2020-Q3RestatedAnnual report
「There were no material matters to report regarding the Group’s research and development activities during the nine months ended the third quarter of the current consolidated fiscal year.」
The company states that there were no material matters to report regarding research and development activities. - FY2019RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018; the “Partial Amendments to the Tax Effect Accounting Standard”) have been applied from the beginning of the current consolidated fiscal year. Deferred tax assets are now presented under investments and other assets, and the notes relating to tax effect accounting have been revised.」
The annual report also explains that the partial amendments to the tax effect accounting standard were applied from the beginning of the fiscal year and that the presentation category for deferred tax assets and the related notes were revised. - FY2019-Q3RestatedAnnual 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 consolidated fiscal year. Financial position figures are compared with those at the end of the previous consolidated fiscal year after retrospective treatment.」
The company continues to explain the application, from the beginning of the first quarter of the consolidated fiscal year, of the partial amendments to the tax effect accounting standard, as well as comparisons using figures after retrospective treatment. - FY2019-Q2RestatedAnnual 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 consolidated fiscal year. Financial position figures are compared with those at the end of the previous consolidated fiscal year after retrospective treatment.」
The company continues to explain the application, from the beginning of the first quarter of the consolidated fiscal year, of the partial amendments to the tax effect accounting standard, as well as comparisons using figures after retrospective treatment. - FY2019-Q1First statedAnnual report
「The “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018) and other relevant standards have been applied from the beginning of the first quarter of the current consolidated fiscal year, and deferred tax assets are presented under investments and other assets.」
The partial amendments to the accounting standard for tax effect accounting and other relevant standards were applied from the beginning of the current first quarter of the consolidated fiscal year, changing the presentation category for deferred tax assets.