Adoption of Partial Amendments to the Accounting Standard for Tax Effect Accounting
First written in FY2020-Q1. 1 of 2 entries say "Restated". Latest entry: FY2020-Q2.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2020-Q2RestatedAnnual report
「The Company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and other standards from the beginning of the first quarter accounting period, and presents deferred tax liabilities under non-current liabilities.」
The Company applied the partial amendments to the Accounting Standard for Tax Effect Accounting and other standards from the beginning of the first quarter and continues to present deferred tax liabilities under non-current liabilities. - FY2020-Q1First statedAnnual report
「The company has applied partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and related requirements from the beginning of the first quarter of the current fiscal year, and presents deferred tax liabilities under non-current liabilities.」
The Company applied the partial amendments to the Accounting Standard for Tax Effect Accounting and other standards from the beginning of the first quarter of the current fiscal year, changing the presentation classification of deferred tax liabilities.