Change in Presentation Due to 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
「「『税効果会計に係る会計基準』の一部改正」（企業会計基準第28号 平成30年２月16日）を当連結会計年度の期首から適用しており、繰延税金資産は投資その他の資産の区分に表示し、繰延税金負債は固定負債の区分に表示する方法に変更しました。」
税効果会計基準改正の適用と、繰延税金資産・負債の表示区分変更を年次財務諸表でも継続して開示している。 - FY2019-Q3RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and other standards were adopted from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under fixed liabilities.」
The Company continues to disclose the application of the revised accounting standard for tax effect accounting and the change in the presentation classification of deferred tax assets and liabilities. - FY2019-Q2RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and other standards were adopted from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under fixed liabilities.」
The Company continues to disclose the application of the revised accounting standard for tax effect accounting and the change in the presentation classification of deferred tax assets and liabilities. - FY2019-Q1First statedAnnual report
「The Company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and related 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.