HIDAY HIDAKA Corp. (7611) · PolicyRestated
Application of Partial Amendments to Tax-Effect Accounting Standards
First written in FY2020-Q1. 1 of 2 entries say "Restated". Latest entry: FY2020-Q3.
2entries
2years
0from disclosures
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Change in Presentation Classification of Deferred Taxes Following Amendments to the Tax-Effect Accounting StandardA theme 703 companies write about · 0 as a headwind · 0 as a tailwind
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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 703 threads.Full recordFilings, disclosures and news, newest first
- 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 company continues to disclose the treatment of applying the partial amendments to the accounting standard for tax-effect accounting and related standards from the beginning of the first quarter accounting period and presenting deferred tax assets under investments and other assets. - 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 adopted the partial amendments to the accounting standard for tax-effect accounting and related standards from the beginning of the first quarter accounting period and changed the presentation of deferred tax assets.