Presentation Changes Resulting from Application of the Accounting Standard for Tax Effect Accounting
First written in FY2019-Q1. 1 of 2 entries say "Restated". Latest entry: FY2019-Q2.
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- FY2019-Q2RestatedAnnual report
「The partial revision of the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, dated 16 February 2018) and other standards have been applied from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The standards and other requirements relating to tax-effect accounting have continued to be applied from the beginning of the fiscal year, with the presentation categories for deferred tax assets and liabilities changed accordingly. - FY2019-Q1First statedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and other standards have been applied from the beginning of the first quarter of the current fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The company disclosed that it applied the standards relating to tax-effect accounting from the beginning of the first-quarter consolidated accounting period under review and changed the presentation classification of deferred tax assets and liabilities.