Adoption of Revised Tax-Effect Accounting Standards and Changes in Presentation of Deferred Tax Items
First written in FY2019-Q2. 3 of 4 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2020RestatedAnnual 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 平成30年２月16日）等を第53期の期首から適用しており、繰延税金資産は投資その他の資産の区分に表示し、繰延税金負債は固定負債の区分に表示しております。」
改正税効果会計基準の適用と繰延税金資産・負債の表示区分変更が継続して開示されている。 - 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.」
改正税効果会計基準を当年度期首から適用し、繰延税金資産・負債の表示区分を変更したことが年次報告書で確認された。 - FY2019-Q3RestatedAnnual report
「The Company has 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 consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
改正された税効果会計基準等を第１四半期連結会計期間の期首から適用し、繰延税金資産・負債の表示区分を変更したことが再確認されている。 - FY2019-Q2First statedAnnual report
「The Company has 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 consolidated fiscal year. 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 adopted from the beginning of the first quarter, changing the presentation of deferred tax assets and liabilities.