Application of the Accounting Standard for Tax-Effect Accounting
First written in FY2019-Q2. 2 of 3 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 the Partial Amendments to Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) from the beginning of the fiscal year under review, and has changed the presentation method so that deferred tax assets are presented under investments and other assets and deferred tax liabilities under non-current liabilities.」
The application of the accounting standards related to tax-effect accounting and the change in the presentation categories for deferred tax assets and liabilities continue. - FY2019-Q3RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and other standards were adopted from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under fixed liabilities.」
The accounting standards related to tax-effect accounting were applied from the beginning of the first quarter of the fiscal year, and the change in the presentation categories for deferred tax assets and liabilities was reaffirmed. - FY2019-Q2First statedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and other standards were adopted from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under fixed liabilities.」
The accounting standards for tax effect accounting and other relevant standards were applied from the beginning of the first quarter of the current consolidated fiscal year, and the presentation classifications of deferred tax assets and liabilities were changed.