Application of Amendments to the Accounting Standard for Tax Effect Accounting
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 application of the amendments to the tax-effect accounting standards and the change in the presentation classification of deferred tax assets remain in effect. - FY2020-Q1First 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 amendments to the tax-effect accounting standards and other changes were applied from the beginning of the first quarter of the current fiscal year, and the presentation classification of deferred tax assets was changed.