Adoption of the revised accounting standard for tax-effect accounting
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 applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) from the beginning of the current fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities, and the notes on tax-effect accounting have been revised.」
The company continues to disclose that it applied certain amendments to the accounting standard for tax-effect accounting from the beginning of the current consolidated fiscal year and changed the presentation classification of deferred tax assets and liabilities. - 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 Company continued to disclose that it had applied partial amendments to the accounting standard for tax-effect accounting and related standards from the beginning of the first quarter of the current fiscal year, changing the presentation categories. - 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 Company continued to disclose that it had applied partial amendments to the accounting standard for tax-effect accounting and related standards from the beginning of the first quarter of the current fiscal year, changing the presentation categories. - 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.」
The amendments were applied from the beginning of the first quarter, changing the presentation of deferred tax assets and liabilities.