Application of the Partial Amendments to the Tax Effect Accounting Standards, etc., and Change in the Presentation of Deferred Tax Assets
First written in FY2020-Q1. 1 of 2 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
「We have applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (Accounting Standard for Business Enterprises No. 28, dated 16 February 2018) and other standards from the beginning of the first quarter accounting period, and deferred tax assets are presented under investments and other assets.」
The Company continues to disclose the application, from the beginning of the first quarter, of partial amendments to the accounting standard for tax effect accounting and other related changes, as well as the change in the presentation classification of deferred tax assets. - FY2020-Q1First statedAnnual report
「The Company has 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, and deferred tax assets are presented under investments and other assets.」
From the beginning of the current first-quarter accounting period, the Company applied the partial amendments to the accounting standard for tax-effect accounting and changed the presentation classification of deferred tax assets.