Synclayer (1724) · PolicyRestated
Change in Presentation Classification Following Partial Amendments to the Tax-Effect Accounting Standards
First written in FY2018-Q2. 1 of 2 entries say "Restated". Latest entry: FY2018-Q2.
2entries
1years
0from disclosures
How it moved
Same theme, other companies
Reclassification of deferred tax items following amendments to tax-effect accounting standardsA theme 711 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.
17 other companies' latest entry also says "First stated".
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 711 threads.Full recordFilings, disclosures and news, newest first
- FY2018-Q2First statedAnnual report
「We have applied the partial revisions to the Accounting Standard for Tax Effect Accounting and other standards from the beginning of the first quarter 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 applied revisions to the tax-effect accounting standards and related requirements from the beginning of the first quarter of the current fiscal year and changed the presentation classification of deferred tax assets and liabilities. - FY2018RestatedAnnual 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ており、繰延税金資産は投資その他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しております。」
税効果会計基準の一部改正に伴う繰延税金資産・負債の表示区分変更が通期決算でも適用されている。