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 partial amendments to the Accounting Standard for Tax Effect Accounting and other standards were adopted from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under fixed liabilities.」
The accounting treatment reflecting the partial amendments to the tax effect accounting standards, applied from the beginning of the first quarter, with changes to the presentation classifications, was restated. - FY2020-Q1First statedAnnual report
「The company has applied, from the beginning of the first quarter of the current fiscal year, the partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other standards. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities. The consolidated financial statements for the previous fiscal year have been reclassified to reflect this change in presentation.」
The company applied the partial amendments to the standards on tax effect accounting and other amendments from the beginning of the first quarter of the current fiscal year, changed the presentation classifications, and reclassified the financial statements for the previous fiscal year.