Komori
Nihon Plast (7291) · PolicyRestated

Application of Amendments to Accounting Standards for Tax Effect Accounting

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

4entries
2years
0from disclosures
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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 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 current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities are presented under non-current liabilities.」

    The application of the amended tax-effect accounting standards and the change in the presentation classification of deferred tax assets and liabilities also continue in the annual financial statements.
  2. FY2019-Q3RestatedAnnual report

    「The partial revision of the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, dated 16 February 2018) and other standards have been applied from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」

    The application of the amended standards for tax-effect accounting and the change in the presentation classification of deferred tax assets and liabilities remain in effect.
  3. FY2019-Q2RestatedAnnual report

    「The partial revision of the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, dated 16 February 2018) and other standards have been applied from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」

    The application of the amended standards for tax-effect accounting and the change in the presentation classification of deferred tax assets and liabilities remain in effect.
  4. FY2019-Q1First statedAnnual report

    「The partial amendments to the Accounting Standard for Tax Effect Accounting and other standards have been applied from the beginning of the first quarter of the current fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」

    The amendments to accounting standards and other requirements related to tax-effect accounting were applied from the beginning of the current quarter, changing the presentation classification of deferred tax assets and liabilities.
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Nihon Plast's next results are scheduled for 2026-11-13. Read the earnings preview
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