Application of Revised Tax-Effect Accounting Standards and Changes in Presentation
First written in FY2019-Q1. 2 of 3 entries say "Restated". Latest entry: FY2019-Q3.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2019-Q3RestatedAnnual report
「The company has applied the partial amendment to the 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 fiscal year under review. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The amendments to the tax effect accounting standard applied from the beginning of the first quarter of the current fiscal year, and the changes in the presentation classifications of deferred tax assets and liabilities, continue to be reflected in the third quarter. - FY2019-Q2RestatedAnnual report
「The company has applied the partial amendment to the 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 fiscal year under review. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The amendments to the tax effect accounting standard applied from the beginning of the first quarter of the current fiscal year, and the changes in the presentation classifications of deferred tax assets and liabilities, continue to be reflected in the second quarter. - 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 related standards from the beginning of the first quarter. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The disclosure states that the partial amendments to the accounting standard for tax effect accounting and related matters were applied from the beginning of the first quarter of the current fiscal year, and that the presentation classifications of deferred tax assets and liabilities were changed, in the key metrics, financial position and additional information.