Change in the Presentation of Deferred Tax Assets Following the Application of Tax-Effect Accounting Standards, etc.
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 “Partial Amendments to Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018, hereinafter the “Partial Amendments to the Tax Effect Accounting Standard”) have been applied from the beginning of the current consolidated fiscal year, and deferred tax assets are presented under investments and other assets.」
The application of the tax-effect accounting standards and the change in the presentation classification of deferred tax assets continue to be explained in the annual consolidated financial statements. - FY2020-Q3RestatedAnnual report
「The Company has applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter consolidated accounting period, and presents deferred tax assets under investments and other assets.」
The application of the standards and other rules related to tax-effect accounting and the change in the presentation classification of deferred tax assets are restated in the additional information. - FY2020-Q2RestatedAnnual report
「The Company has applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter consolidated accounting period, and presents deferred tax assets under investments and other assets.」
The application of the standards and other rules related to tax-effect accounting and the change in the presentation classification of deferred tax assets are restated in the additional information. - FY2020-Q1First statedAnnual report
「We have applied the “Partial Amendments to the 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 current consolidated fiscal year, and deferred tax assets are presented under investments and other assets.」
The accounting standards and other rules related to tax-effect accounting were applied from the beginning of the first quarter of the current consolidated fiscal year, and the presentation classification of deferred tax assets was changed.