Change in Company Classification for Tax Effect Accounting
First written in FY2020-Q1. 2 of 3 entries say "Restated". Latest entry: FY2020.
0 other companies' latest entry also says "Restated".
- FY2020RestatedAnnual report
「The valuation allowance decreased by ¥156 million. This decrease was primarily attributable to the change in company classification under the “Implementation Guidance on Recoverability of Deferred Tax Assets” (ASBJ Guidance No. 26, 16 February 2018).」
The decrease in the valuation allowance resulting from the change in company classification under tax-effect accounting was also confirmed for the full fiscal year. - FY2020-Q2RestatedAnnual report
「Furthermore, because the company changed its classification under tax-effect accounting from the beginning of the first quarter of the fiscal year under review, it recorded ¥130 million in income tax adjustments as a profit item.」
The company reconfirmed that it changed its classification under tax-effect accounting from the beginning of the first quarter and recorded ¥130 million in income tax adjustments as a result. - FY2020-Q1First statedAnnual report
「From the cumulative first quarter of the fiscal year under review, the company changed its classification under tax-effect accounting and, partly as a result, recorded ¥140 million in income tax adjustments as a profit item.」
The company changed its classification under tax-effect accounting from the cumulative first quarter of the fiscal year under review and recorded ¥140 million in income tax adjustments as a profit item, partly as a result.