Adoption of Partial Amendments to the Accounting Standard for Tax Effect Accounting
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
「The company has applied the Partial Amendments to Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and related standards from the beginning of the first quarter of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The Company has reiterated that it has applied the partial amendments to the accounting standard for tax effect accounting and other standards from the beginning of the first quarter of the consolidated fiscal year. - FY2020-Q2RestatedAnnual report
「The company has applied the Partial Amendments to Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and related standards from the beginning of the first quarter of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The Company has reiterated that it has applied the partial amendments to the accounting standard for tax effect accounting and other standards from the beginning of the first quarter of the consolidated fiscal year. - FY2020-Q1First statedAnnual 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 standards from the beginning of the first quarter of the current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The amendments to the accounting standard for tax-effect accounting were applied from the beginning of the first quarter, changing the presentation of deferred tax assets and liabilities.