Nagawa (9663) · PolicyRestated
Application of the Revised Tax Effect Accounting Standard
First written in FY2019-Q1. 1 of 2 entries say "Restated". Latest entry: FY2019-Q3.
2entries
2years
0from disclosures
How it moved
Same theme, other companies
Reclassification of deferred tax items following amendments to tax-effect accounting standardsA theme 711 companies write about · 0 as a headwind · 0 as a tailwind
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 711 threads.Full recordFilings, disclosures and news, newest first
- FY2019-Q3RestatedAnnual report
「The Company has applied the “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, and presents deferred tax assets under investments and other assets.」
The adoption of the revised tax effect accounting standard and the change in the presentation classification of deferred tax assets continue to be disclosed as additional information. - FY2019-Q1First statedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and related standards have been adopted from the beginning of the first quarter consolidated accounting period, and deferred tax assets are presented under investments and other assets.」
The Company applied partial revisions to the accounting standard for tax effect accounting and other changes from the beginning of the first quarter of the current consolidated fiscal year, and changed the presentation classification of deferred tax assets.