Toa (1885) · FactRestated
Adoption of Revised Tax-Effect Accounting Standards and Changes in Presentation
First written in FY2019-Q2. 1 of 2 entries say "Restated". Latest entry: FY2019.
2entries
2years
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.
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 711 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）等を第129期の期首から適用しており」
税効果会計基準の一部改正を第129期の期首から適用し、表示方法を変更したことを再確認している。 - FY2019-Q2First statedAnnual 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 applied the revised tax-effect accounting standards from the beginning of the first quarter and changed the presentation of deferred tax assets and liabilities.