Adoption of Partial Amendments to the Accounting Standard for Tax Effect Accounting
First written in FY2020-Q1. 1 of 2 entries say "Restated". Latest entry: FY2020-Q2.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
155 other companies' latest entry also says "Restated".
- FY2020-Q2RestatedAnnual report
「The Company has applied the Partial Amendments to 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 consolidated accounting period. Deferred tax assets are included under investments and other assets, while deferred tax liabilities are included under non-current liabilities.」
The Company continues to disclose that it applied the standards and related requirements for tax-effect accounting from the beginning of the period and changed the presentation categories for deferred tax assets and liabilities. - FY2020-Q1First statedAnnual report
「The Company has applied the Partial Amendments to 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 consolidated accounting period. Deferred tax assets are included under investments and other assets, while deferred tax liabilities are included under non-current liabilities.」
The Company applied the standards and related requirements for tax-effect accounting from the beginning of the period and changed the presentation categories for deferred tax assets and liabilities.