Adoption of Revised Tax-Effect Accounting Standards and Reclassification of Presentation
First written in FY2019-Q1. 2 of 3 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 the Partial Amendments to Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) from the beginning of the consolidated fiscal year and changed its presentation method so that deferred tax assets are presented under investments and other assets and deferred tax liabilities under non-current liabilities.」
税効果会計基準の一部改正を当連結会計年度の期首から適用し、繰延税金資産・負債の表示区分を変更した。 - FY2019-Q2RestatedAnnual 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.」
第１四半期連結会計期間の期首から適用した税効果会計基準改正に基づく表示・比較方法を、第２四半期でも継続している。 - FY2019-Q1First statedAnnual report
「We have applied the partial amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February Heisei 30) and other relevant standards from the beginning of the first quarter accounting period. 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の一部改正等を当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と記載している。