Application of amendments to the accounting standard for tax-effect accounting
First written in FY2019-Q3. 1 of 2 entries say "Achieved", first in FY2019. Latest entry: FY2019.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2019AchievedAnnual report
「The company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Accounting Standard No. 28, 16 February 2018) and other related changes from the beginning of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
税効果会計基準の改正を当連結会計年度の期首から適用し、繰延税金資産・負債の表示区分変更を実施した。 - FY2019-Q3First statedAnnual 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 revised tax-effect accounting standards were applied from the beginning of the first quarter, changing the presentation of deferred tax assets and liabilities.