J-Oil Mills (2613) · FactAchieved
Application of Partial Amendments to the Accounting Standard for Tax-Effect Accounting
First written in FY2019-Q3. 1 of 2 entries say "Achieved", first in FY2019. Latest entry: FY2019.
2entries
1years
0from disclosures
How it moved
Same theme, other companies
Change in deferred-tax presentation following amendments to tax-effect accounting standardsA theme 738 companies write about · 0 as a headwind · 0 as a tailwind
The whole theme swung hardest in 2024: 2 of 7 companies on the "Worse" side.
13 other companies' latest entry also says "Achieved".
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 738 threads.Full recordFilings, disclosures and news, newest first
- FY2019AchievedAnnual report
「「『税効果会計に係る会計基準』の一部改正」（企業会計基準第28号平成30年２月16日）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ました。」
第17期の期首から税効果会計基準の一部改正を適用し、表示区分と注記の変更を年度報告で確定的に開示した。 - FY2019-Q3First statedAnnual report
「We applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and related standards from the beginning of the first quarter. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
From the beginning of the first quarter of the current consolidated accounting period, the Company has applied certain amendments to the accounting standards for tax-effect accounting and changed the presentation classification of deferred tax assets and liabilities.