Adoption of the Revised 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 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.」
The company continues to apply the amended tax-effect accounting standards and present deferred tax assets under the classification adopted from the first quarter. - FY2019-Q2RestatedAnnual 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.」
The company continues to apply the amended tax-effect accounting standards and present deferred tax assets under the classification adopted from the first quarter. - FY2019-Q1First statedAnnual report
「The partial amendment to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and other standards have been applied from the beginning of the first quarter of the current fiscal year. The company compares and analyzes its financial position against the previous consolidated fiscal year using figures after retrospective application of those accounting standards and related requirements.」
Accounting Standard No. 28 and other standards were applied from the beginning of the first quarter of the current fiscal year, and deferred tax assets are presented under investments and other assets.