Application of amended tax-effect accounting standards and reclassification of deferred taxes
First written in FY2020-Q1. 2 of 3 entries say "Restated". Latest entry: FY2020-Q3.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
155 other companies' latest entry also says "Restated".
- FY2020-Q3RestatedAnnual 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１四半期連結会計期間の期首から適用しており、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しております。」
The company continues to disclose the application of the revised tax-effect accounting standard and the change in the presentation classifications for deferred tax assets and liabilities. - FY2020-Q2RestatedAnnual 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１四半期連結会計期間の期首から適用しており、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しております。」
税効果会計に係る基準改正等の適用と、繰延税金資産・負債の表示区分変更を第2四半期でも継続して開示している。 - FY2020-Q1First statedAnnual report
「The Company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting and related standards from the beginning of the current first quarter. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
Applies amendments to the tax-effect accounting standards from the beginning of the first quarter and presents deferred tax assets under investments and other assets and deferred tax liabilities under non-current liabilities.