RareJob (6096) · PolicyRestated
Change in the Presentation of Deferred Tax Assets
First written in FY2019-Q2. 1 of 2 entries say "Restated". Latest entry: FY2019-Q3.
2entries
2years
0from disclosures
How it moved
Same theme, other companies
Reclassification of deferred tax items following amendments to tax-effect accounting standardsA theme 711 companies write about · 0 as a headwind · 0 as a tailwind
The whole theme swung hardest in 2024: 3 of 9 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 711 threads.Full recordFilings, disclosures and news, newest first
- FY2019-Q3RestatedAnnual report
「We have adopted the partial revision of the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and related standards from the beginning of the first quarter of the fiscal year, and present deferred tax assets under investments and other assets.」
税効果会計基準の改正適用と繰延税金資産の表示区分変更を再確認している。 - FY2019-Q2First statedAnnual report
「We have adopted the partial revision of the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and related standards from the beginning of the first quarter of the fiscal year, and present deferred tax assets under investments and other assets.」
税効果会計に係る基準改正を第１四半期首から適用し、繰延税金資産の表示区分を変更している。