Changes in the Presentation of Deferred Tax Items Following Amendments to the Tax Effect Accounting Standard
First written in FY2019-Q2. 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 company applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) from the beginning of the current consolidated fiscal year and changed its presentation method so that deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The application of the amendments to the accounting standard for tax-effect accounting and the change in the presentation categories for deferred tax assets and liabilities are also disclosed for the full fiscal year. - 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 applied the amendments to the accounting standard for tax-effect accounting and other changes from the beginning of the first quarter of the consolidated accounting period, and continues to present deferred tax assets and liabilities in their respective classification categories. - FY2019-Q2First statedAnnual 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 applied the amendments to the tax-effect accounting standards from the beginning of the first quarter and changed the presentation of deferred tax assets and liabilities.