Change in the Presentation Classification of Deferred Tax Assets Following Revisions to the Tax-Effect Accounting Standards
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 partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other standards have been applied from the beginning of the fiscal year, and the financial position has been compared and analyzed against the previous fiscal year using figures after retrospective application of the relevant accounting standards and other requirements.」
The application of the revised tax-effect accounting standards and comparisons and analysis based on figures after retrospective application are also presented for the full fiscal year. - FY2020-Q3RestatedAnnual report
「We have applied the partial amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter, and present deferred tax assets under investments and other assets.」
The change in the presentation category resulting from the revised tax-effect accounting standards applied from the beginning of the first quarter accounting period is restated. - FY2020-Q2RestatedAnnual report
「We have applied the partial amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter, and present deferred tax assets under investments and other assets.」
The change in the presentation category resulting from the revised tax-effect accounting standards applied from the beginning of the first quarter accounting period is restated. - FY2020-Q1First statedAnnual report
「The company has adopted 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 first quarter accounting period, and presents deferred tax assets under investments and other assets.」
The Company applied Accounting Standard No. 28 and related standards, announced on 16 February 2018, from the beginning of the first quarter accounting period and changed the presentation category for deferred tax assets.