Application of Amendments to Tax-Effect Accounting Standards and Related Guidance
First written in FY2019-Q1. 2 of 3 entries say "Restated". Latest entry: FY2019-Q3.
The whole theme swung hardest in 2024: 1 of 11 companies on the "Worse" side.
- FY2019-Q3RestatedAnnual report
「The partial amendment to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018), among other standards, has 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 are presented under non-current liabilities.」
The company is reconfirming the application of the revised accounting standards for tax effect accounting and the change in the presentation classification of deferred tax assets and liabilities. - FY2019-Q2RestatedAnnual report
「The partial amendment to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018), among other standards, has 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 are presented under non-current liabilities.」
The company is reconfirming the application of the revised accounting standards for tax effect accounting and the change in the presentation classification of deferred tax assets and liabilities. - FY2019-Q1First statedAnnual report
「The partial amendment to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018), among other standards, has 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, and deferred tax liabilities are presented under non-current liabilities.」
The amendments to the tax-effect accounting standards and other standards announced on 16 February 2018 were applied from the beginning of the first quarter of the current consolidated fiscal year, changing the presentation classifications of deferred tax assets and liabilities.