Dexerials (4980) · PolicyAdvanced
Adoption of the revised accounting standard for tax-effect accounting
First written in FY2019-Q3. 1 of 2 entries say "Advanced", first in FY2023. Latest entry: FY2023.
2entries
5years
0from disclosures
How it moved
Same theme, other companies
Change in Deferred Tax Presentation Following Tax Effect Accounting AmendmentsA theme 773 companies write about · 0 as a headwind · 0 as a tailwind
The whole theme swung hardest in 2024: 1 of 7 companies on the "Worse" side.
Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 773 threads.Full recordFilings, disclosures and news, newest first
- FY2023AdvancedAnnual report
「The Accounting Standard for Current Income Taxes and related standards are scheduled to be adopted from the beginning of the fiscal year ending March 2025.」
The company indicated that new accounting standards concerning the classification of tax expense and other matters are scheduled to be applied from the beginning of the fiscal year ending March 2025. - FY2019-Q3First statedAnnual report
「We have applied the “Partial Amendments to Accounting Standards for Tax Effect Accounting” (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other standards from the beginning of the first-quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The company applied amendments to the standards on tax effect accounting and other changes from the beginning of the fiscal year, changing the balance-sheet classification of deferred tax assets and liabilities.