Changes in the Presentation of Deferred Tax Items Following Adoption of Revised Tax-Effect Accounting Standards
First written in FY2019-Q1. 2 of 3 entries say "Restated". Latest entry: FY2019-Q3.
The whole theme swung hardest in 2024: 1 of 10 companies on the "Worse" side.
- FY2019-Q3RestatedAnnual report
「The Group has applied the partial revisions 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 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 company continues to apply the amended tax-effect accounting standards and the changes to the presentation categories for deferred tax assets and liabilities in the third quarter. - FY2019-Q2RestatedAnnual report
「The Group has applied the partial revisions 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 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 company continues to apply the amended tax-effect accounting standards and the changes to the presentation categories for deferred tax assets and liabilities in the current quarter. - FY2019-Q1First statedAnnual report
「We have applied the Partial Amendments to Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, dated 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 company applied the amendments to the accounting standards for tax-effect accounting and other changes from the beginning of the current quarter, changing the presentation categories for deferred tax assets and liabilities.