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 amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and related standards from the beginning 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 application of revisions to the accounting standard for tax effect accounting and the resulting changes in the presentation classifications of deferred tax assets and liabilities continue to be disclosed for the full fiscal year. - FY2019-Q3RestatedAnnual report
「The Company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting and other relevant standards 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 under non-current liabilities.」
The application of revisions to the accounting standard for tax effect accounting and other changes from the beginning of the first quarter, and the resulting changes in the presentation classifications of deferred tax assets and liabilities, continue to be disclosed. - FY2019-Q2RestatedAnnual report
「The Company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting and other relevant standards 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 under non-current liabilities.」
The application of revisions to the accounting standard for tax effect accounting and other changes from the beginning of the first quarter, and the resulting changes in the presentation classifications of deferred tax assets and liabilities, continue to be disclosed. - FY2019-Q1First statedAnnual report
「We have applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting and other relevant standards from the beginning of the first quarter of the current fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
Revisions to the accounting standard for tax effect accounting and other changes have been applied from the beginning of the first quarter of the current fiscal year, and the presentation classifications of deferred tax assets and liabilities have been changed.