Application of partial amendments to the accounting standard 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 company applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (Accounting Standard No. 28, 16 February 2018, hereinafter the “Partial Amendments to the Tax Effect Accounting Standard”) from the beginning of the fiscal year. It changed the presentation of deferred tax assets to the investments and other assets category and revised the notes related to tax effect accounting.」
The company applied the partial amendments to the Tax Effect Accounting Standard from the beginning of the fiscal year and continues to present deferred tax assets under investments and other assets. - FY2019-Q3RestatedAnnual report
「We have applied the partial amendments to the Accounting Standard 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 accounting period, and deferred tax assets are presented under investments and other assets.」
The partial amendments to the accounting standards for tax-effect accounting and related standards were adopted from the beginning of the first quarter, and the treatment of presenting deferred tax assets under investments and other assets continues. - FY2019-Q2RestatedAnnual report
「We have applied the partial amendments to the Accounting Standard 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 accounting period, and deferred tax assets are presented under investments and other assets.」
The company has applied partial amendments to the accounting standards for tax effect accounting and related standards from the beginning of the first quarter accounting period, and continues to present deferred tax assets under investments and other assets. - FY2019-Q1First statedAnnual report
「We have applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and related standards from the beginning of the first quarter of the current fiscal year, and deferred tax assets are presented under investments and other assets.」
The Company applied the revised tax-effect accounting standard and other standards from the beginning of the first quarter accounting period and changed the presentation of deferred tax assets.