Morinaga & (2201) · FactRestated
Adoption of partial amendments to tax-effect accounting standards
First written in FY2019-Q3. 1 of 2 entries say "Restated". 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 715 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 715 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」を当連結会計年度の期首から適用し、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するとともに、税効果会計関係注記を変更しております。」
税効果会計基準の一部改正を年度期首から適用し、表示区分と注記を変更したことを通期で確認している。 - FY2019-Q3First 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.」
税効果会計に係る基準改正等を当年度第1四半期連結会計期間の期首から適用し、繰延税金資産・負債の表示区分を変更した。