Application of Revised Tax-Effect Accounting Standards and Changes in Presentation
First written in FY2019-Q1. 3 of 4 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 revision of the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018; hereinafter, the “Partial Revision of the Tax Effect Accounting Standard”) was applied from the beginning of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, deferred tax liabilities under non-current liabilities, and the notes on tax-effect accounting were revised.」
The application of the revised tax-effect accounting standards and the change in the presentation classifications of deferred tax assets and liabilities were disclosed in the annual financial statements as well. - FY2019-Q3RestatedAnnual report
「The company has applied the partial amendment to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter of the fiscal year under review. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The application of the revised tax-effect accounting standards and the change in the presentation classifications of deferred tax assets and liabilities have continued to be disclosed as additional information. - FY2019-Q2RestatedAnnual report
「The company has applied the partial amendment to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter of the fiscal year under review. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The application of the revised tax-effect accounting standards and the change in the presentation classifications of deferred tax assets and liabilities have continued to be disclosed as additional information. - 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 related standards from the beginning of the first quarter. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The revised tax-effect accounting standards were applied from the beginning of the first quarter, changing the presentation categories for deferred tax assets and liabilities.