Change in the presentation of deferred taxes following the application of amendments 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 company has applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) from the beginning of the current consolidated fiscal year, presenting deferred tax assets under investments and other assets and deferred tax liabilities under non-current liabilities.」
The company continues to apply the changes in the presentation categories for deferred tax assets and liabilities resulting from revisions to the tax-effect accounting standards. - FY2020-Q3RestatedAnnual report
「The company has applied the partial amendment to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter of the fiscal year under review. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The company continues to disclose the application of revisions to the tax-effect accounting standards and related requirements and the resulting changes in the presentation categories for deferred tax assets and liabilities. - FY2020-Q2RestatedAnnual report
「The company has applied the partial amendment to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter of the fiscal year under review. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The application of the amended accounting standards for tax effect accounting and the change in the presentation classifications of deferred tax assets and liabilities continue to be disclosed. - FY2020-Q1First statedAnnual report
「We have applied the Partial Amendments to Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and related standards from the beginning of the first quarter. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The company has applied revisions to the tax-effect accounting standards and related requirements from the beginning of the current first quarter and changed the presentation categories for deferred tax assets and liabilities.