Adoption of revised accounting standards for tax effect accounting
First written in FY2019-Q1. 3 of 4 entries say "Restated". Latest entry: FY2021.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2021RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018), among others, have been applied from the beginning of the 78th fiscal year. The key management indicators and other information for the 77th fiscal year have been restated following retrospective application of these accounting standards and related requirements.」
The application of the revised tax-effect accounting standards and the retrospective application to comparative information continue to be disclosed. - FY2019-Q3RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and other standards were adopted from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under fixed liabilities.」
The application of the revised tax-effect accounting standards and the change in the presentation classification of deferred tax assets and liabilities continue to be disclosed. - FY2019-Q2RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and other standards were adopted from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under fixed liabilities.」
The application of the revised tax-effect accounting standards and the change in the presentation classification of deferred tax assets and liabilities continue to be disclosed in the quarterly report. - 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.」
The amendments to the accounting standard for tax effect accounting were applied from the beginning of the first quarter, changing the presentation of deferred tax assets and liabilities.