Change in the presentation of deferred tax assets following revisions to the tax-effect accounting standard
First written in FY2020-Q1. 2 of 3 entries say "Restated". Latest entry: FY2020-Q3.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- 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 applicable standards from the beginning of the first quarter of the consolidated fiscal year, and presents deferred tax assets under “Other” in investments and other assets.」
The Company continues to present deferred tax assets under “Other” in investments and other assets, following the application of the amended tax effect accounting standards and other changes from the beginning of the first quarter of the 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 applicable standards from the beginning of the first quarter of the consolidated fiscal year, and presents deferred tax assets under “Other” in investments and other assets.」
The Company continues to present deferred tax assets under “Other” in investments and other assets, following the application of the amended tax effect accounting standards and other changes from the beginning of the first quarter of the consolidated fiscal year. - 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 applicable standards from the beginning of the first quarter of the current consolidated fiscal year, and presents deferred tax assets under “Other” in investments and other assets.」
The Company applied the partial amendments to the accounting standards for tax effect accounting and other changes from the beginning of the first quarter of the current consolidated fiscal year, changing the presentation category for deferred tax assets.