Application of the revised tax-effect accounting standard
First written in FY2019-Q1. 2 of 3 entries say "Restated". Latest entry: FY2019-Q3.
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- FY2019-Q3RestatedAnnual report
「We have applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (Accounting Standard for Business Enterprises No. 28, dated 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 fact that partial amendments to the accounting standard for tax effect accounting and other applicable changes have been applied from the beginning of the first quarter is reiterated. - FY2019-Q2RestatedAnnual report
「The Company has applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (Accounting Standard No. 28, 16 February 2018) and other applicable standards from the beginning of the first quarter. The financial position is compared and analysed against the previous fiscal year using figures after retrospective application of those accounting standards and other applicable guidance.」
The application of partial amendments to the accounting standard for tax effect accounting and other applicable changes from the beginning of the first quarter is reiterated. - FY2019-Q1First statedAnnual 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 accounting period of the current fiscal year, and deferred tax assets are presented under investments and other assets.」
From the beginning of the first quarter of the current fiscal year, the Company has applied partial amendments to the accounting standard for tax effect accounting and other applicable changes, and changed the presentation classification of deferred tax assets.