Toei Animation (4816) · PolicyRestated
Application of Amendments to Tax Effect Accounting Standards
First written in FY2019-Q2. 1 of 2 entries say "Restated". Latest entry: FY2019.
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Reclassification of deferred tax items following amendments to tax-effect accounting standardsA theme 728 companies write about · 0 as a headwind · 0 as a tailwind
The whole theme swung hardest in 2024: 2 of 7 companies on the "Worse" side.
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Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 728 threads.Full recordFilings, disclosures and news, newest first
- FY2019RestatedAnnual report
「The "Partial Amendments to the Accounting Standard for Tax Effect Accounting" (Accounting Standard No. 28, 16 February 2018), among others, have been applied from the beginning of the 81st fiscal year.」
The revised tax-effect accounting standard and the change in presentation categories have continued to be applied in the full-year financial statements. - FY2019-Q2First statedAnnual report
「We applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and related standards from the beginning of the first quarter. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
Beginning at the start of the first quarter, the company adopted partial amendments to the accounting standard for tax effect accounting and changed the presentation classification of deferred tax assets and liabilities.