Application of Revised Tax Effect Accounting Standards and Reclassification of Deferred Tax Assets
First written in FY2019-Q1. 5 of 6 entries say "Restated". Latest entry: FY2021.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2021RestatedAnnual report
「The “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (Accounting Standard No. 28, 16 February 2018) have been applied from the beginning of the fiscal year, and deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The Company continues to apply the revised tax-effect accounting standards and to change the presentation classification of deferred tax assets and liabilities. - FY2020RestatedAnnual report
「The “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (Accounting Standard No. 28, 16 February 2018) have been applied from the beginning of the fiscal year, and deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The Company continues to apply the revised tax-effect accounting standards and to change the presentation classification of deferred tax assets and liabilities. - FY2019RestatedAnnual report
「The “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (Accounting Standard No. 28, 16 February 2018) have been applied from the beginning of the fiscal year, and deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The Company continues to apply the revised tax-effect accounting standards and to change the presentation classification of deferred tax assets and liabilities. - 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.」
The application of the amendments to the tax-effect accounting standards and the change in the presentation classification of deferred tax assets remain in effect. - 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.」
The application of the amendments to the tax-effect accounting standards and the change in the presentation classification of deferred tax assets remain in effect. - 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 Company applied revisions to the standards relating to tax-effect accounting from the beginning of the first-quarter accounting period and disclosed for the first time that the presentation classification of deferred tax assets had been changed.