Change in Presentation Method Following Application of Amendments to the Accounting Standard for Tax Effect Accounting
First written in FY2020-Q1. 2 of 3 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 Amendments to Accounting Standard for Tax Effect Accounting" (Accounting Standard No. 28, 16 February 2018) were applied from the beginning of the current consolidated fiscal year, and the presentation of deferred tax assets was changed to the investments and other assets section.」
Reiterates that the partial amendments to the accounting standard for tax effect accounting were applied from the beginning of FY2020 and that the presentation category for deferred tax assets was changed. - FY2020-Q2RestatedAnnual report
「As presentation methods were changed following the application of the "Partial Amendments to Accounting Standard for Tax Effect Accounting" (Accounting Standard No. 28, 16 February 2018) and other standards, comparisons are made with figures for the end of the previous consolidated fiscal year after retrospective treatment.」
Reiterates that the partial amendments to the accounting standard for tax effect accounting were applied from the beginning of the first quarter of the consolidated fiscal year, and that comparisons are made with figures for the end of the previous consolidated fiscal year after retrospective treatment. - FY2020-Q1First statedAnnual report
「The “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018) and other relevant standards have been applied from the beginning of the first quarter of the current consolidated fiscal year, and deferred tax assets are presented under investments and other assets.」
The company disclosed that it had applied partial amendments to the accounting standards for tax-effect accounting and related standards from the beginning of the current first quarter of the consolidated fiscal year, changing the presentation category for deferred tax assets.