Change in Presentation of Deferred Tax Assets and Liabilities Following Amendments to Tax-Effect Accounting Standards
First written in FY2020-Q1. 2 of 3 entries say "Restated". Latest entry: FY2020-Q3.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
155 other companies' latest entry also says "Restated".
- FY2020-Q3RestatedAnnual report
「From the beginning of the first-quarter accounting period, we applied the partial amendment to the Accounting Standard for Tax Effect Accounting, Accounting Standard No. 28 dated 16 February 2018, and other applicable standards. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
Reiterated that the revised tax-effect accounting standards and related requirements were applied from the beginning of the first quarter accounting period and that the presentation classification of deferred tax assets and liabilities was changed. - FY2020-Q2RestatedAnnual report
「From the beginning of the first-quarter accounting period, we applied the partial amendment to the Accounting Standard for Tax Effect Accounting, Accounting Standard No. 28 dated 16 February 2018, and other applicable standards. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
Reiterated that the revised tax-effect accounting standards and related requirements were applied from the beginning of the first quarter accounting period and that the presentation classification of deferred tax assets and liabilities was changed. - FY2020-Q1First statedAnnual report
「We have applied the Partial Amendments to Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
Applied the revised accounting standards and related requirements for tax-effect accounting from the beginning of the first quarter accounting period and changed the presentation classification of deferred tax assets and liabilities.