Application of amended tax-effect accounting standards and change in the presentation of deferred tax assets
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.」
税効果会計基準の改正適用と、繰延税金資産を投資その他の資産に表示する会計処理を再確認している。 - 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.」
税効果会計基準の改正適用と、繰延税金資産を投資その他の資産に表示する会計処理を再確認している。 - 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.」
The amended tax-effect accounting standards were applied from the beginning of the fiscal year, and deferred tax assets were reclassified to investments and other assets.