Application of the Accounting Standard for Tax Effect Accounting and Related Standards and Change in the Presentation of Deferred Tax Assets
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 company has applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) from the beginning of the current consolidated fiscal year, and presents deferred tax assets under investments and other assets.」
The company is reaffirming that it applied partial amendments to the accounting standard for tax-effect accounting from the beginning of the fiscal year and presents deferred tax assets under investments and other assets. - FY2020-Q3RestatedAnnual report
「The Company has 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 consolidated accounting period, and presents deferred tax assets under investments and other assets.」
The company is reaffirming that it applied partial amendments to the accounting standards for tax-effect accounting and other standards from the beginning of the first quarter of the consolidated fiscal year, and presents deferred tax assets under investments and other assets. - FY2020-Q2RestatedAnnual report
「The Company has 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 consolidated accounting period, and presents deferred tax assets under investments and other assets.」
The company is reaffirming that it applied partial amendments to the accounting standards for tax-effect accounting and other standards from the beginning of the first quarter of the consolidated fiscal year, and presents deferred tax assets under investments and other assets. - FY2020-Q1First statedAnnual report
「The Company has 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 consolidated accounting period, and presents deferred tax assets under investments and other assets.」
The partial amendments to the accounting standard for tax effect accounting and other relevant standards were applied from the beginning of the current first quarter of the consolidated fiscal year, changing the presentation category for deferred tax assets.