Adoption of Partial Amendments to Accounting Standards for Tax Effect Accounting
First written in FY2020-Q1. 3 of 4 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
155 other companies' latest entry also says "Restated".
- FY2020RestatedAnnual report
「The company has applied, from the beginning of the current fiscal year, the Partial Amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018), and presents deferred tax assets under investments and other assets.」
The company continued to apply the partial amendments to the accounting standards for tax-effect accounting and present deferred tax assets under investments and other assets. - FY2020-Q3RestatedAnnual report
「We have applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (Accounting Standard for Business Enterprises No. 28, dated 16 February 2018) and other standards from the beginning of the first quarter accounting period, and deferred tax assets are presented under investments and other assets.」
The company continued to disclose that it applied the partial amendments to the accounting standards for tax-effect accounting and related matters from the beginning of the first quarter accounting period, and presented deferred tax assets under investments and other assets. - FY2020-Q2RestatedAnnual report
「We have applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (Accounting Standard for Business Enterprises No. 28, dated 16 February 2018) and other standards from the beginning of the first quarter accounting period, and deferred tax assets are presented under investments and other assets.」
The company continued to disclose that it applied the partial amendments to the accounting standards for tax-effect accounting and related matters from the beginning of the first quarter accounting period, and presented deferred tax assets under investments and other assets. - FY2020-Q1First statedAnnual report
「We have applied from the beginning of the first quarter the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and related standards, and present deferred tax assets under investments and other assets.」
The company disclosed for the first time that it applied the partial amendments to the accounting standards for tax-effect accounting and related matters from the beginning of the first quarter accounting period, changing the presentation classification of deferred tax assets.