Application of the Revised Tax Effect Accounting Standard
First written in FY2020-Q1. 4 of 5 entries say "Restated". Latest entry: FY2021.
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- FY2021RestatedAnnual report
「The Company has applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting and related standards from the beginning of the 42nd fiscal year. Key management indicators and other information for the 41st fiscal year have been presented after retrospective application of those accounting standards and related guidance.」
The application of the amended tax-effect accounting standards and the retrospective application to prior-year indicators continue to be disclosed. - FY2020RestatedAnnual report
「The Company has applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting and related standards from the beginning of the current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities are presented under non-current liabilities.」
The amended tax-effect accounting standards and the change in the presentation categories for deferred tax assets and liabilities continue to be disclosed. - FY2020-Q3RestatedAnnual report
「We have applied the “Partial Amendments to 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 of the current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The Company continues to disclose that the standards and related guidance on tax-effect accounting were applied from the beginning of the first quarter of the consolidated fiscal year and that the presentation categories for deferred tax assets and liabilities were changed. - FY2020-Q2RestatedAnnual report
「We have applied the “Partial Amendments to 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 of the current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The Company continues to disclose that the standards and related guidance on tax-effect accounting were applied from the beginning of the first quarter of the consolidated fiscal year and that the presentation categories for deferred tax assets and liabilities were changed. - FY2020-Q1First statedAnnual report
「We have applied the “Partial Amendments to Accounting Standard for Tax Effect Accounting” (Accounting Standard No. 28, 16 February 2018) and other 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 disclosure first states that the revised tax-effect accounting standards were adopted from the beginning of the first quarter consolidated accounting period, changing the presentation of deferred tax assets and liabilities.