Application of Amendments to the Accounting Standard for Tax Effect Accounting and Change in Presentation of Deferred Tax Assets
First written in FY2019-Q1. 2 of 3 entries say "Restated". Latest entry: FY2019-Q3.
The whole theme swung hardest in 2024: 1 of 11 companies on the "Worse" side.
- FY2019-Q3RestatedAnnual report
「The Company has applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” and other standards from the beginning of the first quarter of the consolidated fiscal year, and presents deferred tax assets under investments and other assets.」
Partial amendments to the tax-effect accounting standards and other provisions were applied from the beginning of the first quarter, and the accounting treatment of presenting deferred tax assets under investments and other assets has continued. - FY2019-Q2RestatedAnnual 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. Deferred tax assets are presented under investments and other assets.」
Partial amendments to the tax-effect accounting standards and other provisions were applied from the beginning of the current consolidated fiscal year, and the accounting treatment of presenting deferred tax assets under investments and other assets has continued. - FY2019-Q1First statedAnnual report
「The Partial Amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and other standards have been adopted from the beginning of the first quarter of the consolidated fiscal year, and deferred tax assets are presented under investments and other assets.」
Partial amendments to the tax-effect accounting standards and other provisions were applied from the beginning of the first quarter, and deferred tax assets are presented under investments and other assets.