Change in presentation classification upon application of amendments to the tax-effect accounting standards
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.
- FY2020RestatedAnnual report
「The partial revisions to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018, hereinafter the “Partial Revisions to the Tax Effect Accounting Standard”) have been applied from the beginning of the current consolidated fiscal year. In addition to changing the presentation method so that deferred tax assets are presented under investments and other assets and deferred tax liabilities under non-current liabilities, the disclosures on tax-effect accounting have also been revised.」
The revised tax-effect accounting standards were applied from the beginning of the current fiscal year, and the resulting change in the presentation classification of deferred tax assets and liabilities continues to be disclosed. - FY2020-Q3RestatedAnnual report
「The partial revisions to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018), among other standards, have been applied from the beginning of the first quarter of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The revised tax-effect accounting standards applied from the beginning of the first quarter of the consolidated fiscal year and the resulting changes in presentation classification remain in effect. - FY2020-Q2RestatedAnnual report
「The partial revisions to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018), among other standards, have been applied from the beginning of the first quarter of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The revised tax-effect accounting standards applied from the beginning of the first quarter of the consolidated fiscal year and the resulting changes in the presentation classification of deferred tax assets and liabilities remain in effect. - FY2020-Q1First statedAnnual report
「The partial revisions to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018), among other standards, have been applied from the beginning of the first quarter of the current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The partial revisions to the tax-effect accounting standards, among other changes, were applied from the beginning of the current quarter, changing the presentation classification of deferred tax assets and liabilities.