Adoption of Partial Amendments to the Accounting Standard 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 adopted the “Partial Amendments to Accounting Standard for Tax Effect Accounting” (Accounting Standard No. 28, 16 February 2018) from the beginning 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, and the notes relating to tax-effect accounting have also been revised.」
The company reconfirmed that it applied the partial amendments to the tax effect accounting standard from the beginning of the current fiscal year and changed the presentation categories and notes for deferred tax assets and related items. - FY2020-Q3RestatedAnnual 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 related standards from the beginning of the first quarter. Deferred tax assets are presented under Other in the Investments and other assets section.」
The company reconfirmed that it applied the partial amendments to the accounting standard for tax effect accounting and related standards from the beginning of the first quarter and changed the presentation category for deferred tax assets. - FY2020-Q2RestatedAnnual 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 related standards from the beginning of the first quarter. Deferred tax assets are presented under Other in the Investments and other assets section.」
The company reconfirmed the application of the partial amendments to the accounting standard for tax effect accounting and related standards from the beginning of the first quarter, as well as the change in the presentation category for deferred tax assets. - 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 related standards from the beginning of the first quarter of the current fiscal year. Deferred tax assets are presented under Other in the Investments and other assets section.」
The company applied the partial amendments to the accounting standard for tax effect accounting and related standards from the beginning of the fiscal year starting 1 March 2019, changing the presentation category for deferred tax assets.