Adoption of Partial Amendments to the Accounting Standard for Tax Effect Accounting
First written in FY2020-Q1. 1 of 2 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
「The company has applied “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018) and other related standards from the beginning of the first quarter of the fiscal year,」
The company continues to disclose that it applied partial amendments to the accounting standard for tax-effect accounting and other related standards from the beginning of the first quarter of the fiscal year. - FY2020-Q1First statedAnnual report
「We have applied the partial amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February Heisei 30) and other relevant standards from the beginning of the first quarter accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The company disclosed that it applied partial amendments to the accounting standard for tax-effect accounting and other related standards from the beginning of the first quarter of the current fiscal year, changing the presentation classification of deferred tax assets and liabilities.