Adoption of Revised Tax Effect Accounting Standards
First written in FY2020-Q1. 1 of 2 entries say "Achieved", first in FY2020. Latest entry: FY2020.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2020AchievedAnnual report
「The Company has applied the Partial Amendments to Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) from the beginning of the fiscal year under review, and has changed the presentation method so that deferred tax assets are presented under investments and other assets and deferred tax liabilities under non-current liabilities.」
The amendments to the accounting standard for tax effect accounting were applied from the beginning of the current consolidated fiscal year, and the presentation categories for deferred tax assets and liabilities were changed. - 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 amendments to the accounting standard for tax effect accounting were applied from the beginning of the first quarter, and the presentation categories for deferred tax assets and liabilities were changed.