Application of Amendments to Tax Effect Accounting Standards
First written in FY2019-Q1. 2 of 3 entries say "Restated". Latest entry: FY2019-Q3.
The whole theme swung hardest in 2024: 2 of 7 companies on the "Worse" side.
- FY2019-Q3RestatedAnnual report
「We applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and related standards from the beginning of the first quarter. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
It continues to disclose that, following the application of the revised tax-effect accounting standards from the beginning of the fiscal year, the presentation classifications of deferred tax assets and liabilities were changed. - FY2019-Q2RestatedAnnual report
「We applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and related standards from the beginning of the first quarter. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
It continues to disclose that, following the application of the revised tax-effect accounting standards from the beginning of the fiscal year, the presentation classifications of deferred tax assets and liabilities were changed. - FY2019-Q1First statedAnnual report
「We have applied the Partial Amendments to Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and related standards from the beginning of the first quarter of the current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The company has applied the revisions to the accounting standards for tax-effect accounting and related standards from the beginning of the first quarter of the current consolidated fiscal year, changing the presentation categories for deferred tax assets and liabilities.