Change in the presentation of deferred taxes following the application of amendments to the tax effect accounting standards
First written in FY2020-Q1. 2 of 3 entries say "Restated". Latest entry: FY2020-Q3.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2020-Q3RestatedAnnual report
「The Company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting and other relevant standards from the beginning of the first quarter of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
It has been reconfirmed that, from the beginning of the first-quarter consolidated accounting period, the Company applied certain amendments to the accounting standard for tax-effect accounting and changed the presentation classification of deferred tax assets and liabilities. - FY2020-Q2RestatedAnnual report
「The Company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting and other relevant standards from the beginning of the first quarter of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
It has been reconfirmed that, from the beginning of the first-quarter consolidated accounting period, the Company applied certain amendments to the accounting standard for tax-effect accounting and changed the presentation classification of deferred tax assets and liabilities. - FY2020-Q1First statedAnnual report
「We have applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting and other relevant standards from the beginning of the first quarter of the current fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The filing states that the amended tax effect accounting standards were applied from the beginning of the first quarter, changing the presentation of deferred tax assets and liabilities.