Adoption of Partial Amendments to the Accounting Standard for Tax Effect Accounting
First written in FY2019-Q1. 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; the “Partial Amendments to the Tax Effect Accounting Standard”) from the beginning of the current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The company continues to apply the partial amendments to the accounting standard for tax-effect accounting from the beginning of the current consolidated fiscal year and to present deferred tax assets and liabilities in revised categories. - FY2019-Q2RestatedAnnual 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 continues to apply the partial amendments to the accounting standard for tax-effect accounting from the beginning of the fiscal year and to present deferred tax assets and liabilities in revised categories. - FY2019-Q1First statedAnnual report
「We have applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and other standards from the beginning of the first quarter of the consolidated fiscal year, and present deferred tax assets under investments and other assets and deferred tax liabilities under non-current liabilities.」
The partial amendments to the tax-effect accounting standard were applied from the beginning of the fiscal year, changing the presentation of deferred tax assets and liabilities.