Application of Amendments to Tax-Effect Accounting Standards and Changes in the Presentation of Deferred Tax Assets and Liabilities
First written in FY2019-Q1. 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 partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other standards have been applied from the beginning of the fiscal year, and the financial position has been compared and analyzed against the previous fiscal year using figures after retrospective application of the relevant accounting standards and other requirements.」
The application of the tax-effect accounting standards and other requirements, and the comparison with the previous fiscal year using figures after retrospective application, were reconfirmed. - FY2019-Q3RestatedAnnual report
「From the beginning of the first-quarter accounting period, we applied the partial amendment to the Accounting Standard for Tax Effect Accounting, Accounting Standard No. 28 dated 16 February 2018, and other applicable standards. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The application of the tax-effect accounting standards and other requirements, and the change in the presentation classification of deferred tax assets and liabilities, were reconfirmed. - FY2019-Q1First statedAnnual report
「We have applied the Partial Amendments to Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The accounting standards and other requirements concerning tax-effect accounting were applied from the beginning of the first quarter of the current fiscal year, and the presentation classification of deferred tax assets and liabilities was changed.