Adoption of partial amendments to tax-effect accounting standards and change in deferred-tax-asset presentation
First written in FY2020-Q1. 2 of 3 entries say "Restated". Latest entry: FY2020-Q3.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2020-Q3RestatedAnnual report
「We have applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (Accounting Standard for Business Enterprises No. 28, dated 16 February 2018) and other standards from the beginning of the first quarter accounting period, and deferred tax assets are presented under investments and other assets.」
The partial amendments to the accounting standards for tax-effect accounting and related standards were adopted from the beginning of the first quarter, and the treatment of presenting deferred tax assets under investments and other assets continues. - FY2020-Q2RestatedAnnual report
「We have applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (Accounting Standard for Business Enterprises No. 28, dated 16 February 2018) and other standards from the beginning of the first quarter accounting period, and deferred tax assets are presented under investments and other assets.」
The partial amendments to the accounting standards for tax-effect accounting and related standards were adopted from the beginning of the first quarter, and the treatment of presenting deferred tax assets under investments and other assets continues. - FY2020-Q1First statedAnnual report
「We have applied from the beginning of the first quarter the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and related standards, and present deferred tax assets under investments and other assets.」
The company applied the partial amendments to the tax-effect accounting standards and related guidance from the beginning of the first quarter and changed the presentation of deferred tax assets to investments and other assets.