Adoption of Partial Amendments to the Accounting Standard for Tax Effect Accounting
First written in FY2019-Q1. 1 of 2 entries say "Restated". Latest entry: FY2019-Q2.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2019-Q2RestatedAnnual report
「We have applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and related standards from the beginning of the first quarter of the consolidated fiscal year, and compare financial position figures with those for the previous consolidated fiscal year after retrospective treatment.」
We have continued applying the partial amendments to the accounting standards for tax-effect accounting from the beginning of the first quarter of the consolidated fiscal year and comparing figures after retrospective treatment. - 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 other 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.」
We applied the partial amendments to the accounting standards for tax-effect accounting from the beginning of the first quarter of the current consolidated fiscal year and changed the presentation classification of deferred tax assets and liabilities. The figures for the first quarter of the 72nd fiscal year and the 72nd fiscal year are presented after retrospective application.