Adoption of Partial Amendments to the Accounting Standard for Tax Effect Accounting
First written in FY2019-Q1. 2 of 3 entries say "Restated". Latest entry: FY2019-Q3.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2019-Q3RestatedAnnual report
「The company has 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, presenting deferred tax assets under investments and other assets and deferred tax liabilities under non-current liabilities.」
税効果会計基準等の改正を第1四半期会計期間の期首から適用し、表示区分を変更したことを再掲している。 - FY2019-Q2RestatedAnnual report
「The company has 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, presenting deferred tax assets under investments and other assets and deferred tax liabilities under non-current liabilities.」
税効果会計基準等の改正を第1四半期会計期間の期首から適用し、表示区分を変更したことを再掲している。 - FY2019-Q1First statedAnnual report
「We have applied the partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, dated 16 February 2018) and other relevant standards from the beginning of the first quarter accounting period under review. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
税効果会計に係る会計基準等を当第1四半期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事実を記載している。