Changes in the Presentation of Deferred Tax Assets and Liabilities Following Amendments to the Tax Effect Accounting Standards
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 has applied the "Accounting Standard for Current Income Taxes" (ASBJ Statement No. 27, 28 October 2022) and other standards from the beginning of the 87th interim consolidated fiscal year. Key management indicators and other information for the 86th interim consolidated fiscal year and the 86th consolidated fiscal year reflect the retrospective application of these accounting standards and related guidance.」
The company reiterates in its annual disclosure that it applied the amendments to the accounting standard for tax effect accounting from the beginning of the fiscal year and changed the presentation classification of deferred tax assets and liabilities, among other items. - FY2019-Q3RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and other standards were adopted from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under fixed liabilities.」
The company reiterates that it applied the amendments to the accounting standard for tax effect accounting and related standards from the beginning of the first quarter of the fiscal year and changed the presentation classification of deferred tax assets and liabilities. - FY2019-Q2RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and other standards were adopted from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under fixed liabilities.」
The company reiterates that it applied the amendments to the accounting standard for tax effect accounting and related standards from the beginning of the first quarter of the fiscal year and changed 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 has applied the amendments to the accounting standard for tax effect accounting and related standards from the beginning of the first quarter of the fiscal year and changed the presentation classification of deferred tax assets and liabilities.