Adoption of Revised Tax Effect Accounting Standards
First written in FY2019-Q1. 4 of 5 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2024: 1 of 9 companies on the "Worse" side.
- FY2025RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and other changes have been applied, and deferred tax assets are now presented under investments and other assets.」
Continues to apply the revised tax-effect accounting standards and present deferred tax assets under investments and other assets. - FY2019RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) have been applied from the beginning of the current consolidated fiscal year, and deferred tax assets are now presented under investments and other assets.」
Continues to disclose in the full-year notes the application of the revised tax-effect accounting standards and the change in the presentation classification of deferred tax assets. - FY2019-Q3RestatedAnnual 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 application of the revised tax-effect accounting standards and the change in the presentation classification of deferred tax assets and liabilities were reiterated in the supplementary information. - FY2019-Q2RestatedAnnual 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 application of the revised tax-effect accounting standards and the change in the presentation classification of deferred tax assets and liabilities were reiterated in the supplementary information. - FY2019-Q1First statedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and other standards have been applied from the beginning of the first quarter of the current fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
From the beginning of the current first quarter consolidated accounting period, the company applied the amended accounting standard for tax effect accounting and changed the presentation categories for deferred tax assets and liabilities.