Adoption of Partial Amendments to the Accounting Standard for Tax Effect Accounting
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 partial amendment to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) was applied from the beginning 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.」
It reconfirms that the revised standards concerning tax-effect accounting were applied from the beginning of the current fiscal year and that the presentation classifications for deferred tax assets and liabilities were changed. - FY2019-Q3RestatedAnnual report
「We have applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018) and related 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.」
It reconfirms that the revised standards and other requirements concerning tax-effect accounting were applied from the beginning of the first quarter of the consolidated fiscal year and that the presentation classifications for deferred tax assets and liabilities were changed. - 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 related standards from the beginning of the first quarter. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The revised standards and other applicable requirements were applied from the beginning of the first quarter of the current consolidated fiscal year, and the presentation classifications for deferred tax assets and liabilities were changed.