Watanabe Sato (1807) · FactAchieved
Application of amended tax-effect accounting standards and change in the presentation of deferred tax assets
First written in FY2019-Q3. 1 of 2 entries say "Achieved", first in FY2019. Latest entry: FY2019.
2entries
1years
0from disclosures
How it moved
Same theme, other companies
Reclassification of deferred tax items following amendments to tax-effect accounting standardsA theme 706 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.
12 other companies' latest entry also says "Achieved".
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 706 threads.Full recordFilings, disclosures and news, newest first
- FY2019AchievedAnnual 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)を当連結会計年度の期首より適用し、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しております。」
税効果会計基準の改正を当連結会計年度期首から適用し、繰延税金資産・負債の表示区分変更を実施した。 - FY2019-Q3First statedAnnual report
「The Company has applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter consolidated accounting period, and presents deferred tax assets under investments and other assets.」
当連結会計年度の第１四半期連結会計期間の期首から税効果会計基準の改正等を適用し、繰延税金資産の表示区分を変更したことを開示している。