Application of Partial Amendments to the 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 has applied, from the beginning of the current fiscal year, the Partial Amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018), and presents deferred tax assets under investments and other assets.」
税効果会計に係る会計基準の一部改正を当事業年度の期首から適用し、繰延税金資産の表示区分を変更したことを引き続き記載している。 - FY2019-Q3RestatedAnnual report
「We have applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (Accounting Standard for Business Enterprises No. 28, dated 16 February 2018) and other standards from the beginning of the first quarter accounting period, and deferred tax assets are presented under investments and other assets.」
税効果会計に係る会計基準の一部改正等を第1四半期会計期間の期首から適用したことを引き続き記載している。 - FY2019-Q2RestatedAnnual report
「We have applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (Accounting Standard for Business Enterprises No. 28, dated 16 February 2018) and other standards from the beginning of the first quarter accounting period, and deferred tax assets are presented under investments and other assets.」
税効果会計に係る会計基準の一部改正等を第1四半期会計期間の期首から適用し、繰延税金資産の表示区分を変更したことを引き続き記載している。 - FY2019-Q1First statedAnnual report
「We have 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 accounting period of the current fiscal year, and deferred tax assets are presented under investments and other assets.」
The company adopted the partial amendments to the accounting standard for tax-effect accounting and related standards from the beginning of the first quarter accounting period and changed the presentation of deferred tax assets.