Change in presentation classification following application 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: 1 of 7 companies on the "Worse" side.
- FY2019RestatedAnnual report
「The Company has applied the "Partial Amendments to Accounting Standard for Tax Effect Accounting" (ASBJ Statement No. 28, 16 February 2018) from the beginning of the current fiscal year, and presents deferred tax assets under investments and other assets and deferred tax liabilities under non-current liabilities.」
The application of the revised tax-effect accounting standards and the change in presentation continue to be disclosed in the non-consolidated financial statements. - FY2019-Q3RestatedAnnual report
「We applied the Partial Amendments to the 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 application of the revised tax-effect accounting standards and the change in the presentation of deferred tax assets and liabilities continue to be disclosed in the third-quarter report. - FY2019-Q2RestatedAnnual report
「We applied the Partial Amendments to the 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 application of the revised tax-effect accounting standards and the change in the presentation of deferred tax assets and liabilities continue to be disclosed in the second-quarter report. - FY2019-Q1First statedAnnual report
「We have applied the partial amendments to the Accounting Standard for Tax Effect Accounting and related 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.」
Adoption of the amended tax effect accounting standards changed the balance-sheet presentation of deferred tax assets and liabilities from the beginning of the first quarter.