Shirohato (3192) · PolicyRestated
Change in the Presentation Classification of Deferred Tax Assets Following Revisions to the Tax-Effect Accounting Standards
First written in FY2019-Q3. 1 of 2 entries say "Restated". Latest entry: FY2019.
2entries
1years
0from disclosures
How it moved
Same theme, other companies
Change in Presentation Classification of Deferred Taxes Following Amendments to the Tax-Effect Accounting StandardA theme 703 companies write about · 0 as a headwind · 0 as a tailwind
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
155 other companies' latest entry also says "Restated".
Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 703 threads.Full recordFilings, disclosures and news, newest first
- FY2019RestatedAnnual report
「Beginning in the current fiscal year, the company applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and changed its presentation method.」
The company reconfirmed the application of the revised tax-effect accounting standards and the change in the presentation classification of deferred tax assets. - FY2019-Q3First statedAnnual report
「We have applied the Partial Amendments to the 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 present deferred tax assets under investments and other assets.」
The company applied revisions to the standards relating to tax-effect accounting and other changes from the beginning of the first quarter of the current fiscal year and changed the presentation classification of deferred tax assets.