Adoption of Partial Amendments to the Accounting Standard for Tax Effect Accounting
First written in FY2020-Q2. 2 of 3 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2024: 3 of 9 companies on the "Worse" side.
- FY2020RestatedAnnual report
「The company has applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and related guidance from the current consolidated fiscal year, changing its presentation method so that deferred tax assets are presented under investments and other assets and deferred tax liabilities under non-current liabilities.」
The company continues to disclose the application of the partial amendments to the accounting standards for tax effect accounting and the changes in the presentation categories for deferred tax assets and liabilities. - FY2020-Q3RestatedAnnual report
「The company has applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and related guidance from the beginning of the first quarter of the consolidated fiscal year, changing its presentation method so that deferred tax assets are presented under investments and other assets and deferred tax liabilities under non-current liabilities.」
The company continues to disclose the application of the amended accounting standards for tax effect accounting and the changes in the presentation categories for deferred tax assets and liabilities. - FY2020-Q2First statedAnnual report
「The company has applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan (ASBJ) Statement No. 28, 16 February 2018) and related guidance from the beginning of the first quarter of the consolidated fiscal year, changing its presentation method so that deferred tax assets are presented under investments and other assets and deferred tax liabilities under non-current liabilities.」
The company has applied the amendments to the accounting standards for tax effect accounting from the beginning of the first quarter of the consolidated fiscal year, changing the presentation categories for deferred tax assets and liabilities.