TOKAI Corp. (9729) · PolicyRestated
Change in presentation following adoption of amended tax-effect accounting standards
First written in FY2019-Q3. 1 of 2 entries say "Restated". Latest entry: FY2020-Q1.
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Change in Deferred Tax Presentation Following Tax Effect Accounting AmendmentsA theme 771 companies write about · 0 as a headwind · 0 as a tailwind
The whole theme swung hardest in 2024: 1 of 7 companies on the "Worse" side.
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Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 771 threads.Full recordFilings, disclosures and news, newest first
- FY2020-Q1RestatedAnnual report
「投資有価証券が302百万円、繰延税金資産が185百万円、並びに現金及び預金が141百万円減少したことが主な要因となっております。」
繰延税金資産を投資その他の資産に表示する前提で、前連結会計年度末からの残高変動を継続して開示している。 - FY2019-Q3First statedAnnual report
「We have applied the “Partial Amendments to Accounting Standards for Tax Effect Accounting” (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other standards 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 non-current liabilities.」
第1四半期連結会計期間の期首から改正基準等を適用し、繰延税金資産・繰延税金負債の表示区分を変更している。前第3四半期連結累計期間および前連結会計年度の主要な経営指標等についても適用後の数値としている。