Adoption of Partial Amendments to the Accounting Standard for Tax Effect Accounting
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 partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) were applied from the beginning of the current consolidated fiscal year, and the method of presenting deferred tax assets under investments and other assets was adopted.」
The partial amendments to the accounting standard for tax effect accounting were applied from the beginning of the fiscal year, and the continued presentation of deferred tax assets under investments and other assets was reported. - 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 disclosure continues to state that the partial amendments to the accounting standard for tax effect accounting and other changes were applied from the beginning of the first quarter of the current consolidated fiscal year. - 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 disclosure continues to state that the partial amendments to the accounting standard for tax effect accounting and other changes were applied from the beginning of the first quarter of the current consolidated fiscal year. - FY2020-Q1First statedAnnual report
「The “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018) and other relevant standards have been applied from the beginning of the first quarter of the current consolidated fiscal year, and deferred tax assets are presented under investments and other assets.」
The company applied partial amendments to the accounting standards for tax-effect accounting from the beginning of the first quarter and changed the presentation of deferred tax assets.