Application of Amendments to Tax Effect Accounting Standards
First written in FY2019-Q3. 1 of 2 entries say "Achieved", first in FY2019. Latest entry: FY2019.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2019AchievedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018; hereinafter, the “Partial Amendments to the Tax Effect Accounting Standard”) have been applied from the beginning of the consolidated fiscal year. Accordingly, deferred tax assets are presented under investments and other assets, deferred tax liabilities are presented under non-current liabilities, and the related tax effect disclosures have been revised.」
The partial amendments to the tax effect accounting standard have been applied from the beginning of the consolidated fiscal year, and the presentation categories and related tax effect disclosures have been revised. - FY2019-Q3First statedAnnual report
「In addition, 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 have been applied from the beginning of the first quarter of the current consolidated fiscal year. The financial position is compared and analysed against the previous consolidated fiscal year using figures after retrospective application of those accounting standards and related guidance.」
The amendments to the accounting standard for tax effect accounting have been applied from the beginning of the first quarter of the consolidated fiscal year, and comparative figures are presented after retrospective application.