Kyokuto (2300) · PolicyRestated
Adoption of Revised Tax Effect Accounting Standards
First written in FY2020-Q3. 1 of 2 entries say "Restated". Latest entry: FY2020.
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.
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 706 threads.Full recordFilings, disclosures and news, newest first
- FY2020RestatedAnnual report
「The company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other relevant changes from the beginning of the current fiscal year,」
The full-year disclosure also reaffirms that the revised tax-effect accounting standards were applied from the beginning of the current fiscal year. - FY2020-Q3First statedAnnual report
「We have applied the partial amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter, and present deferred tax assets under investments and other assets.」
The company disclosed that it applied revisions to the standards for tax-effect accounting and related changes from the beginning of the first quarter of the current fiscal year and changed the presentation classification of deferred tax assets.