Adoption of Partial Amendments to the Accounting Standard for Tax Effect Accounting
First written in FY2020-Q1. 2 of 3 entries say "Restated". Latest entry: FY2020-Q4.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2020-Q4RestatedAnnual report
「The company has applied the “Partial Amendments to 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 consolidated fiscal year, and presents deferred tax assets under investments and other assets and deferred tax liabilities under non-current liabilities.」
The company has restated that it applied partial amendments to the accounting standard for tax effect accounting and other standards from the beginning of the fiscal year and changed the presentation categories. - FY2020-Q2RestatedAnnual report
「The company has applied the “Partial Amendments to 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 consolidated fiscal year, and presents deferred tax assets under investments and other assets and deferred tax liabilities under non-current liabilities.」
The company has restated that it applied partial amendments to the accounting standard for tax effect accounting and other standards from the beginning of the first quarter of the consolidated fiscal year, changing the presentation categories for deferred tax assets and liabilities. - FY2020-Q1First statedAnnual report
「The company has applied the “Partial Amendments to 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 current consolidated fiscal year, and presents deferred tax assets under investments and other assets and deferred tax liabilities under non-current liabilities.」
From the beginning of the first quarter of the current consolidated fiscal year, the company applied partial amendments to the accounting standard for tax effect accounting and changed the presentation categories for deferred tax assets and liabilities.