Adoption of Partial Amendments to the Accounting Standard for Tax Effect Accounting
First written in FY2019-Q1. 3 of 4 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2020RestatedAnnual report
「The partial amendment to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) was applied from the beginning of the 117th fiscal year.」
The accounting policy of applying the partial amendment to the Accounting Standard for Tax Effect Accounting and changing the presentation categories for deferred tax assets and liabilities remains in effect. - 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 disclosure continues to state that partial amendments to the Accounting Standard for Tax Effect Accounting and related standards were applied from the beginning of the fiscal year, and that the presentation categories for deferred tax assets and liabilities were changed. - 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 disclosure continues to state that partial amendments to the Accounting Standard for Tax Effect Accounting and related standards were applied from the beginning of the first quarter of the current fiscal year, and that the presentation categories 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 related standards from the beginning of the first quarter. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The amendments to the accounting standard for tax-effect accounting were applied from the beginning of the first quarter, changing the presentation of deferred tax assets and liabilities.