Application in the Fiscal Year Ending March 2019 of the Implementation Guidance on Tax Effect Accounting
First written in FY2018. 1 of 2 entries say "Achieved", first in FY2019-Q1. Latest entry: FY2019-Q1.
12 other companies' latest entry also says "Achieved".
- FY2019-Q1AchievedAnnual report
「We have applied the partial amendments to the “Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018) and related standards from the beginning of the first quarter of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The revisions related to tax effect accounting, which had been scheduled to apply from the beginning of the fiscal year ending March 2019, were applied from the beginning of the first quarter of the current consolidated fiscal year. - FY2018First statedAnnual report
「The Application Guidelines for the Accounting Standard for Tax Effect Accounting and other relevant guidance will be applied from the beginning of the fiscal year ending March 2019. The impact of applying these accounting standards and related guidance on the consolidated financial statements is currently being evaluated.」
The company has, for the first time, stated that the revised application guidelines related to tax effect accounting were scheduled to be applied from the beginning of the fiscal year ending March 2019 and that the impact was being evaluated.