Adoption of Revised Tax Effect Accounting Standards
First written in FY2019-Q2. 2 of 3 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2020RestatedAnnual report
「The company has applied 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 from the beginning of the 71st fiscal year」
The application of the amendments to the accounting standards for tax-effect accounting continues to be disclosed in the notes on key management indicators and other matters. - FY2019-Q3RestatedAnnual report
「We have applied the “Partial Amendments to the 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, while deferred tax liabilities are presented under non-current liabilities.」
The application of the amendments to the accounting standards for tax-effect accounting and the change in the presentation classification of deferred tax assets and liabilities continue to be disclosed in this third-quarter report. - FY2019-Q2First statedAnnual report
「We have applied the “Partial Amendments to the 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, while deferred tax liabilities are presented under non-current liabilities.」
The amendments to the accounting standards for tax-effect accounting were applied from the beginning of the current consolidated fiscal year, and the presentation classification of deferred tax assets and liabilities was changed.