Applying revisions to the standards for tax-effect accounting
First written in FY2019-Q1. 3 of 4 entries say "Restated". Latest entry: FY2019.
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- FY2019RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018), among others, have been applied from the beginning of the consolidated fiscal year under review. Accordingly, the key management indicators and other information for the previous consolidated fiscal year have been presented after retrospective application of these accounting standards and related standards.」
The company applied the amendments to the accounting standard for tax effect accounting from the beginning of the current consolidated fiscal year and revised the presentation and comparative figures. - FY2019-Q3RestatedAnnual report
「We have applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and related standards from the beginning of the first quarter of the current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The company continues to apply the amendments to the accounting standard for tax effect accounting and related measures from the beginning of the first quarter of the current consolidated fiscal year. - FY2019-Q2RestatedAnnual report
「We have applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and related standards from the beginning of the first quarter of the current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The company continues to apply the amendments to the accounting standard for tax effect accounting and related measures from the beginning of the first quarter of the current consolidated fiscal year. - FY2019-Q1First statedAnnual report
「We have applied the Partial Amendments to Accounting Standards for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) from the beginning of the first quarter. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under fixed liabilities.」
The revised tax effect accounting standards were applied from the beginning of the first quarter, changing the presentation of deferred tax assets and liabilities.