Application of Amendments to Tax-Effect Accounting Standards and Reclassification of Deferred Tax Items
First written in FY2019-Q1. 3 of 4 entries say "Restated". Latest entry: FY2019.
The whole theme swung hardest in 2024: 1 of 7 companies on the "Worse" side.
- FY2019RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) have been applied from the beginning 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 Company continues to disclose in its annual report the application of the amended tax effect accounting standards and the change in the presentation classification of deferred tax assets and liabilities. - 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.」
The Company continues to disclose in additional information the application of the amended tax effect accounting standards and the change in the presentation classification of deferred tax assets and liabilities. - 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.」
The Company continues to disclose in additional information the application of the amended tax effect accounting standards and the change in the presentation classification of deferred tax assets and liabilities. - 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 first identified as a theme the application, from the beginning of the current quarter, of the amendments to the accounting standards for tax effect accounting, including the change in the presentation classification of deferred tax assets and liabilities.