Nissui (1332) · FactRestated
Adoption of Amendments to the Tax Effect Accounting Standard
First written in FY2019-Q1. 1 of 2 entries say "Restated". Latest entry: FY2019.
2entries
2years
0from disclosures
How it moved
Same theme, other companies
Change in Deferred Tax Presentation Following the Amendments to the Tax Effect Accounting StandardA theme 694 companies write about · 0 as a headwind · 0 as a tailwind
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
155 other companies' latest entry also says "Restated".
Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 694 threads.Full recordFilings, disclosures and news, newest first
- FY2019RestatedAnnual report
「「『税効果会計に係る会計基準』の一部改正」（企業会計基準第28号 平成30年２月16日）等を当連結会計年度の期首から適用し、繰延税金資産は投資その他の資産の区分に表示し、繰延税金負債は固定負債の区分に表示する方法に変更するとともに、税効果会計関係注記を変更した。」
税効果会計基準の改正を通期の期首から適用し、表示区分と注記を変更した。 - FY2019-Q1First statedAnnual report
「The Company applied the Partial Amendments to Accounting Standards for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and related standards from the beginning of the first quarter of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The revised tax effect accounting standard and related standards were applied from the beginning of the first quarter, changing the presentation of deferred tax assets and liabilities.