Adoption of Partial Amendments to the 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
「The partial amendments to the Accounting Standard for Tax Effect Accounting and other standards have been applied from the beginning of the first-quarter consolidated accounting period, and deferred tax assets are presented under investments and other assets.」
The Company has reiterated its application, from the beginning of the first-quarter consolidated accounting period, of the partial amendments to the Accounting Standard for Tax Effect Accounting and other standards, with deferred tax assets presented under investments and other assets. - FY2020-Q2RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and other standards have been applied from the beginning of the first-quarter consolidated accounting period, and deferred tax assets are presented under investments and other assets.」
The Company has reiterated its application, from the beginning of the first-quarter consolidated accounting period, of the partial amendments to the Accounting Standard for Tax Effect Accounting and other standards, with deferred tax assets presented under investments and other assets. - FY2020-Q1First statedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, dated 16 February 2018) and other standards have been applied from the beginning of the first-quarter consolidated accounting period, and deferred tax assets are presented under investments and other assets.」
The company applied the amendments to tax-effect accounting standards from the beginning of the first quarter and changed the presentation of deferred tax assets to investments and other assets.