Adoption of Partial Amendments to the Tax Effect Accounting Standard
First written in FY2020-Q1. 3 of 4 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2020RestatedAnnual 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 company continues to disclose that it applied certain amendments to the accounting standard for tax-effect accounting from the beginning of the current consolidated fiscal year and changed the presentation classification of deferred tax assets and liabilities. - 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.」
The company continues to disclose that, from the beginning of the first quarter of the consolidated fiscal year, it 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.」
The company continues to disclose that, from the beginning of the first quarter of the consolidated fiscal year, it 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.」
From the beginning of the first quarter of the current consolidated fiscal year, the company applied certain amendments to the accounting standard for tax-effect accounting and changed the presentation classification of deferred tax assets and liabilities.