Applying the Revised Implementation Guidance on Tax Effect Accounting from the Fiscal Year Ending March 2019
First written in FY2018. 1 of 2 entries say "Achieved", first in FY2019-Q1. Latest entry: FY2019-Q1.
The whole theme swung hardest in 2024: 1 of 11 companies on the "Worse" side.
- FY2019-Q1AchievedAnnual report
「The “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (Accounting Standards Board of Japan, Accounting Standard No. 28, 16 February 2018) and other standards have been applied from the beginning of the first quarter of the current consolidated fiscal year, with deferred tax assets presented under investments and other assets and deferred tax liabilities presented under non-current liabilities.」
The revised tax-effect accounting standards, which had been scheduled for application in the previous fiscal year, were actually applied from the beginning of the first quarter of the current consolidated fiscal year, and the presentation classifications were changed. - FY2018First statedAnnual report
「The “Guidance on the Application of Accounting Standards for Tax Effect Accounting” and the “Guidance on Recoverability of Deferred Tax Assets” are scheduled to be applied from the beginning of the fiscal year ending March 2019.」
The plan to apply the revised tax-effect accounting guidance from the beginning of the fiscal year ending March 2019 is disclosed.