Application of the Revised Tax Effect Accounting Standard
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 the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) from the beginning of the current consolidated fiscal year, and presents deferred tax assets under investments and other assets.」
Reconfirmed the treatment of applying the revised tax effect accounting standards from the beginning of the current consolidated fiscal year and changing the presentation classification of deferred tax assets. - FY2019-Q3RestatedAnnual report
「The Company has applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter consolidated accounting period, and presents deferred tax assets under investments and other assets.」
Continued applying the revised accounting standards for tax effect accounting and related revisions from the beginning of the fiscal year and presenting deferred tax assets under investments and other assets. - FY2019-Q2RestatedAnnual report
「The Company has applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter consolidated accounting period, and presents deferred tax assets under investments and other assets.」
Continued applying the revised accounting standards for tax effect accounting and related revisions from the beginning of the fiscal year and presenting deferred tax assets under investments and other assets. - FY2019-Q1First statedAnnual report
「The “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018) and other relevant standards have been applied from the beginning of the first quarter of the current consolidated fiscal year, and deferred tax assets are presented under investments and other assets.」
Applied the partial revisions to the accounting standards for tax effect accounting and related revisions from the beginning of the first-quarter consolidated accounting period, changing the presentation classification of deferred tax assets.