Application 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: 2 of 7 companies on the "Worse" side.
156 other companies' latest entry also says "Restated".
- FY2020-Q3RestatedAnnual report
「We have applied the “Partial Amendments to Accounting Standards for Tax Effect Accounting” (ASBJ 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 company has repeated the presentation treatment applied from the beginning of the first quarter of the current consolidated fiscal year following the partial revision of the accounting standard for tax-effect accounting and related changes. - FY2020-Q2RestatedAnnual report
「We have applied the “Partial Amendments to Accounting Standards for Tax Effect Accounting” (ASBJ 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 filing reiterates the application, from the beginning of the first quarter of the current consolidated fiscal year, of partial revisions to the accounting standards for tax effect accounting and other related standards, and the resulting change in the presentation of deferred tax assets and liabilities. - FY2020-Q1First statedAnnual report
「The company has applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, dated 16 February 2018) and related standards from the beginning of the first quarter of the current consolidated accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The revised tax-effect accounting standards were adopted from the beginning of the first quarter, changing the presentation of deferred tax assets and liabilities.