Application of revised tax-effect accounting standards and changes in the presentation of deferred tax items
First written in FY2019-Q3. 2 of 3 entries say "Restated". Latest entry: FY2021.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2021RestatedAnnual report
「「『税効果会計に係る会計基準』の一部改正」（企業会計基準第28号 2018年２月16日）を、第158期の期首から適用し、表示方法の変更を行ったため、第157期に係る主要な経営指標等については、当該会計基準等を遡って適用した後の指標等となっております。」
税効果会計基準改正の適用と表示方法変更が、主要指標の注記において再確認された。 - FY2019RestatedAnnual report
「Effective from the beginning of the current consolidated fiscal year, the partial amendment to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) has been applied. Deferred tax assets are now presented under Investments and Other Assets, and deferred tax liabilities under Non-current Liabilities.」
税効果会計基準改正に伴う繰延税金資産・負債の表示区分変更が年度決算でも再確認された。 - FY2019-Q3First statedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and other standards were adopted from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under fixed liabilities.」
第1四半期連結会計期間の期首から税効果会計基準等の改正を適用し、繰延税金資産・負債の表示区分を変更した。