Application of Certain Amendments to the Tax-Effect Accounting Standards and Changes in the Presentation of Deferred Tax Items
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 relevant standards from the beginning of the first quarter of the 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 in the third quarter the partial amendments to the accounting standard for tax-effect accounting adopted from the first quarter, as well as the change in the presentation classification of deferred tax assets and liabilities. - FY2019-Q2RestatedAnnual report
「The Company has 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 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 in the second quarter the partial amendments to the accounting standard for tax-effect accounting adopted from the first quarter, as well as the change in the presentation classification of deferred tax assets and liabilities. - 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 company applied partial amendments to the accounting standard for tax-effect accounting and other changes from the beginning of the first quarter, and changed the presentation classification of deferred tax assets and liabilities.