Application of Revised Tax Effect Accounting Standards and Reclassification of Deferred Tax Assets
First written in FY2019-Q1. 2 of 4 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
3 other companies' latest entry also says "Dropped".
- FY2020DroppedAnnual reportNo disclosure was identified that presents the application of the amended tax effect accounting standard and the change in the presentation classification of deferred tax assets as a standalone topic.
- FY2019-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 Company applied partial amendments to the accounting standard for tax effect accounting and related guidance from the beginning of the first quarter of the current fiscal year and continues to present deferred tax assets under investments and other assets. - FY2019-Q2RestatedAnnual 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 Company applied partial amendments to the accounting standard for tax effect accounting and related guidance from the beginning of the first quarter of the current fiscal year and continues to present deferred tax assets under investments and other assets. - FY2019-Q1First statedAnnual report
「We have applied from the beginning of the first quarter the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and related standards, and present deferred tax assets under investments and other assets.」
The Company disclosed that it applied partial amendments to the accounting standard for tax effect accounting and related guidance from the beginning of the first quarter of the current fiscal year, changing the presentation classification of deferred tax assets.