Application of the Partial Amendments to the Accounting Standard for Tax Effect Accounting and Reclassification of Deferred Tax Assets
First written in FY2019-Q1. 5 of 6 entries say "Restated". Latest entry: FY2021.
The whole theme swung hardest in 2024: 1 of 8 companies on the "Worse" side.
- FY2021RestatedAnnual report
「The company has applied the Partial Amendments to Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018; hereinafter, the “Partial Amendments to the Tax Effect Accounting Standard”) from the beginning of the current consolidated fiscal year and changed the presentation of deferred tax assets to investments and other assets.」
The company applied the partial amendments to the accounting standard for tax effect accounting and continued to present deferred tax assets under investments and other assets. - FY2020RestatedAnnual report
「The company has applied the Partial Amendments to Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018; hereinafter, the “Partial Amendments to the Tax Effect Accounting Standard”) from the beginning of the current consolidated fiscal year and changed the presentation of deferred tax assets to investments and other assets.」
The company applied the partial amendments to the accounting standard for tax effect accounting and continued to present deferred tax assets under investments and other assets. - FY2019RestatedAnnual report
「The company has applied the Partial Amendments to Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018; hereinafter, the “Partial Amendments to the Tax Effect Accounting Standard”) from the beginning of the current consolidated fiscal year and changed the presentation of deferred tax assets to investments and other assets.」
The company applied the partial amendments to the accounting standard for tax effect accounting and continued to present deferred tax assets under investments and other assets. - FY2019-Q3RestatedAnnual report
「The company has applied the Partial Amendments to Accounting Standard for Tax Effect Accounting and related standards from the beginning of the first quarter of the consolidated fiscal year, and presents deferred tax assets under investments and other assets.」
The company continued to disclose the application of the partial amendments to the tax-effect accounting standard and the presentation of deferred tax assets under investments and other assets. - FY2019-Q2RestatedAnnual report
「The company has applied the Partial Amendments to Accounting Standard for Tax Effect Accounting and related standards from the beginning of the first quarter of the consolidated fiscal year, and presents deferred tax assets under investments and other assets.」
The company continued to disclose the application of the partial amendments to the tax-effect accounting standard 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 (ASBJ Statement No. 28, 16 February 2018) and related standards from the beginning of the first quarter of the current consolidated fiscal year, and presents deferred tax assets under investments and other assets.」
The partial amendments to the accounting standard for tax effect accounting and other relevant standards were applied from the beginning of the current first quarter of the consolidated fiscal year, changing the presentation category for deferred tax assets.