Adoption of Revised Tax Effect Accounting Standards and Changes in Deferred Tax Asset Presentation
First written in FY2019-Q1. 2 of 3 entries say "Restated". Latest entry: FY2019-Q3.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- 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.」
第1四半期会計期間の期首から適用した税効果会計基準等の改正と、繰延税金資産の表示区分変更を継続して記載している。 - 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.」
第1四半期会計期間の期首から適用した税効果会計基準等の改正と、繰延税金資産の表示区分変更を継続して記載している。 - FY2019-Q1First statedAnnual report
「We have applied from the beginning of the first quarter the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and related standards, and present deferred tax assets under investments and other assets.」
当第1四半期会計期間の期首から税効果会計基準等の改正を適用し、繰延税金資産の表示区分を変更した。