Application of Partial Amendments to Tax-Effect Accounting Standards
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 revision of the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and related standards have been applied from the beginning of the current fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The company continues to apply the partial amendments to the Accounting Standard for Tax Effect Accounting and related standards from the beginning of the fiscal year and maintain its policy of changing the presentation classification of deferred tax assets and liabilities. - FY2020-Q3RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and related standards have been applied from the beginning of the first quarter of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The company continues to disclose its accounting policy of applying the partial amendments to the Accounting Standard for Tax Effect Accounting and related standards from the beginning of the fiscal year, and changing the presentation classification of deferred tax assets and liabilities. - FY2020-Q2RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and related standards have been applied from the beginning of the first quarter of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The company continues to disclose its accounting policy of applying the partial amendments to the Accounting Standard for Tax Effect Accounting and related standards from the beginning of the fiscal year, and changing the presentation classification of deferred tax assets and liabilities. - FY2020-Q1First statedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and related standards have been applied from the beginning of the first quarter of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The company applied partial amendments to the standards related to tax-effect accounting from the beginning of the current first-quarter consolidated accounting period and disclosed for the first time that it had changed the presentation classification of deferred tax assets and liabilities.