Adoption of Revised Tax-Effect Accounting Standards
First written in FY2019-Q1. 3 of 4 entries say "Restated". Latest entry: FY2019.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2019RestatedAnnual report
「The Company has applied the partial amendment to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018; hereinafter, the “Partial Amendment to the Tax Effect Accounting Standard”) from the beginning of the current consolidated fiscal year. Accordingly, deferred tax assets are presented under investments and other assets, deferred tax liabilities are presented under non-current liabilities, and the notes relating to tax-effect accounting have been revised.」
The revisions to the accounting standard for tax-effect accounting were applied from the beginning of the current fiscal year, and the changes to the presentation classifications for deferred tax assets and liabilities, among other items, were reconfirmed in the full-year results. - 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 revisions to the accounting standard for tax-effect accounting were applied from the beginning of the first quarter of the consolidated fiscal year, and the presentation classifications for deferred tax assets and liabilities were changed. - 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 revisions to the accounting standard for tax-effect accounting were applied from the beginning of the first quarter of the consolidated fiscal year, and the presentation classifications for deferred tax assets and liabilities were changed. - 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 first disclosed that it applied revisions to the standards related to tax-effect accounting from the beginning of the first quarter of the current fiscal year and changed the presentation classifications of deferred tax assets and liabilities.