Adoption of the Revised Accounting Standard for Tax Effect Accounting and Changes in Presentation
First written in FY2019-Q1. 3 of 4 entries say "Restated". Latest entry: FY2019.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2019RestatedAnnual report
「The company applied from the beginning of the consolidated fiscal year under review the partial revision of the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018; hereinafter, the “Partial Revision of the Tax Effect Accounting Standard”), changing the presentation method so that deferred tax assets are presented under investments and other assets and deferred tax liabilities under fixed liabilities.」
The company confirmed for the full year that it had applied the revised tax-effect accounting standard from the beginning of the fiscal year and changed the presentation classification of deferred tax assets and liabilities. - FY2019-Q3RestatedAnnual report
「We have 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 first quarter of the current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The company continued to apply the revised accounting standard for tax-effect accounting and the change in the presentation classification of deferred tax assets and liabilities in the third quarter, following their application from the first quarter. - FY2019-Q2RestatedAnnual report
「We have 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 first quarter of the current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The company continued to apply the revised accounting standard for tax-effect accounting and the change in the presentation classification of deferred tax assets and liabilities in the second quarter, following their application from the first quarter. - FY2019-Q1First statedAnnual report
「We have 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 of the current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The partial amendments to the tax-effect accounting standards were applied from the beginning of the first quarter, changing the presentation of deferred tax assets and liabilities.