Application of the Revised Tax Effect Accounting Standard
First written in FY2019-Q1. 3 of 5 entries say "Restated". Latest entry: FY2022.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2022DroppedAnnual reportThe body of the current fiscal year report contains no identifiable reference to the previous disclosure concerning the application of amendments to the accounting standards for tax-effect accounting.
- FY2019RestatedAnnual report
「The company has applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018) and other related amendments from the beginning of the current fiscal year, and presents deferred tax assets under investments and other assets.」
It reconfirms the application, from the beginning of the current fiscal year, of amendments to the accounting standards for tax-effect accounting and related standards, and the presentation of deferred tax assets under investments and other assets. - FY2019-Q3RestatedAnnual report
「We have applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (Accounting Standard for Business Enterprises No. 28, dated 16 February 2018) and other standards from the beginning of the first quarter accounting period, and deferred tax assets are presented under investments and other assets.」
It reconfirms the application, from the beginning of the first quarter accounting period, of partial amendments to the accounting standards for tax-effect accounting and related standards, and the presentation of deferred tax assets under investments and other assets. - FY2019-Q2RestatedAnnual report
「We have applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (Accounting Standard for Business Enterprises No. 28, dated 16 February 2018) and other standards from the beginning of the first quarter accounting period, and deferred tax assets are presented under investments and other assets.」
It reconfirms the application, from the beginning of the first quarter accounting period, of partial amendments to the accounting standards for tax-effect accounting and related standards, and the presentation of deferred tax assets under investments and other assets. - FY2019-Q1First statedAnnual report
「The Company has applied the “Partial Amendments to Accounting Standard for Tax Effect Accounting” (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter accounting period, and deferred tax assets are presented under investments and other assets.」
The company applied the partial amendments to the accounting standards for tax-effect accounting and other related amendments from the beginning of the first quarter of the current fiscal year, changing the presentation classification of deferred tax assets.