Komori
Nippon Shindo (5753) · FactRestated

Adoption of Revised Tax Effect Accounting Standards

First written in FY2019-Q1. 3 of 4 entries say "Restated". Latest entry: FY2019.

4entries
2years
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ProgressHeldSoftenedWorseRestatedFY2019-Q1 – FY20192018: 220182019: 22019
Same theme, other companies
Change in Deferred Tax Presentation Following Tax Effect Accounting AmendmentsA theme 898 companies write about · 0 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2024: 1 of 9 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 897 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2019RestatedAnnual report

    「The Company has applied the "Partial Amendments to Accounting Standard for Tax Effect Accounting" (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the fiscal year, and presents deferred tax liabilities under non-current liabilities.」

    It has reconfirmed the treatment of applying the partial amendments to the accounting standard for tax-effect accounting from the beginning of the period and presenting deferred tax liabilities under non-current liabilities.
  2. FY2019-Q3RestatedAnnual report

    「We have applied the partial revision of the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter accounting period, and deferred tax liabilities are presented under non-current liabilities.」

    It has reconfirmed the treatment of applying the partial amendments to the accounting standard for tax-effect accounting from the beginning of the period and presenting deferred tax liabilities under non-current liabilities.
  3. FY2019-Q2RestatedAnnual report

    「We have applied the partial revision of the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter accounting period, and deferred tax liabilities are presented under non-current liabilities.」

    It has reconfirmed the treatment of applying the partial amendments to the accounting standard for tax-effect accounting from the beginning of the period and presenting deferred tax liabilities under non-current liabilities.
  4. FY2019-Q1First statedAnnual report

    「The Company has applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and related standards from the beginning of the first quarter, and presents deferred tax liabilities under non-current liabilities.」

    The Company applied the partial amendments to the accounting standard for tax-effect accounting and related guidance from the beginning of the first quarter accounting period, changing the presentation classification of deferred tax liabilities.
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Nippon Shindo's next results are scheduled for 2026-11-13. Read the earnings preview
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