Adoption of revised accounting standards for tax effect accounting
First written in FY2019-Q2. 2 of 3 entries say "Restated". Latest entry: FY2019.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2019RestatedAnnual report
「Because the company applied the “Partial Amendments to Accounting Standard for Tax Effect Accounting” (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other standards from the beginning of the fiscal year, the indicators and other figures for the 35th fiscal year reflect retrospective application of those accounting standards.」
The company has reconfirmed that it applied the revisions to the accounting standard for tax effect accounting from the beginning of the fiscal year. - FY2019-Q3RestatedAnnual report
「From the beginning of the first-quarter accounting period, we applied the partial amendment to the Accounting Standard for Tax Effect Accounting, Accounting Standard No. 28 dated 16 February 2018, and other applicable standards. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The company has reiterated that it applied revisions to the accounting standard for tax effect accounting from the beginning of the first quarter accounting period and changed the presentation classification of deferred tax assets and liabilities. - FY2019-Q2First statedAnnual report
「From the beginning of the first-quarter accounting period, we applied the partial amendment to the Accounting Standard for Tax Effect Accounting, Accounting Standard No. 28 dated 16 February 2018, and other applicable standards. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
From the beginning of the first quarter accounting period, the company applied revisions to the accounting standard for tax effect accounting and changed the presentation classification of deferred tax assets and liabilities.