Adoption of Partial Amendments to the Tax Effect Accounting Standard
First written in FY2020-Q2. 1 of 2 entries say "Achieved", first in FY2020. Latest entry: FY2020.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
12 other companies' latest entry also says "Achieved".
- FY2020AchievedAnnual report
「The company has applied the “Partial Amendments to Accounting Standard for Tax Effect Accounting” (Accounting Standard No. 28, 16 February 2018) from the current fiscal year and changed its presentation method, showing deferred tax assets under investments and other assets and deferred tax liabilities under non-current liabilities.」
The company has disclosed that the partial amendments to the accounting standard for tax effect accounting, previously described as having commenced application in the preceding quarter, have been applied from the current fiscal year. - FY2020-Q2First statedAnnual report
「The company has applied the “Partial Amendments to Accounting Standard for Tax Effect Accounting” (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter, presenting deferred tax assets under investments and other assets and deferred tax liabilities under non-current liabilities.」
The company has newly disclosed that it applied partial amendments to the accounting standard for tax effect accounting and other standards from the beginning of the first quarter, changing the presentation categories for deferred tax assets and liabilities.