Application of Partial Amendments to the Accounting Standard for Tax Effect Accounting and Change in Presentation Classification
First written in FY2019-Q1. 3 of 5 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2020DroppedAnnual report前期まで記載されていた税効果会計に係る会計基準の一部改正について、当該年次報告では独立した適用記載が確認できない。
- FY2019RestatedAnnual 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 related standards from the beginning of the current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities are presented under non-current liabilities.」
税効果会計に係る会計基準の一部改正等を当連結会計年度の期首から適用し、繰延税金資産・負債の表示区分を変更したことを再確認している。 - FY2019-Q3RestatedAnnual report
「In addition, 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 have been applied from the beginning of the first quarter of the current consolidated fiscal year. The financial position is compared and analysed against the previous consolidated fiscal year using figures after retrospective application of those accounting standards and related guidance.」
税効果会計に係る会計基準の一部改正等を第1四半期連結会計期間の期首から適用し、遡及適用後の数値で比較・分析する扱いを再確認している。 - FY2019-Q2RestatedAnnual report
「In addition, 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 have been applied from the beginning of the first quarter of the current consolidated fiscal year. The financial position is compared and analysed against the previous consolidated fiscal year using figures after retrospective application of those accounting standards and related guidance.」
税効果会計に係る会計基準の一部改正等を第1四半期連結会計期間の期首から適用し、遡及適用後の数値で財政状態を比較・分析する扱いを再確認している。 - FY2019-Q1First statedAnnual report
「We have applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting and other relevant standards from the beginning of the first quarter of the current fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
It states for the first time that certain amendments to the accounting standard for tax-effect accounting and related changes were applied from the beginning of the first quarter of the current fiscal year, changing the presentation classification of deferred tax assets and liabilities.