Changes in the Presentation of Deferred Tax Items Following Revisions to Tax Effect Accounting Standards
First written in FY2019-Q3. 3 of 6 entries say "Materialised", first in 2026-05-13. Latest entry: 2026-11-09.
The whole theme swung hardest in 2024: 1 of 11 companies on the "Worse" side.
- FY2019RestatedAnnual report
「The Company has applied the Partial Amendments to Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) from the beginning of the fiscal year under review, and has changed the presentation method so that deferred tax assets are presented under investments and other assets and deferred tax liabilities under non-current liabilities.」
The company reconfirmed that it applied the revised tax effect accounting standards from the beginning of the current fiscal year and changed the presentation categories for deferred tax items. - FY2019-Q3First statedAnnual report
「The partial revision of the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, dated 16 February 2018) and other standards have been applied from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The revised tax effect accounting standards were applied from the beginning of the first quarter, changing the presentation of deferred tax assets and liabilities.