Application of Amendments to the Tax-Effect Accounting Standard and Presentation Changes
First written in FY2019-Q3. 1 of 2 entries say "Restated". Latest entry: FY2019.
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- FY2019RestatedAnnual report
「The company applied the “Partial Amendments to ‘Accounting Standard for Tax Effect Accounting’” (ASBJ Statement No. 28, 16 February 2018, hereinafter the “Partial Amendments to the Tax Effect Accounting Standard”) from the beginning of the fiscal year, changed the presentation method so that deferred tax assets are presented under investments and other assets and deferred tax liabilities under non-current liabilities, and revised the related tax-effect accounting notes.」
The disclosure reiterates that revisions to the tax-effect accounting standards were applied from the beginning of the current consolidated fiscal year and that the presentation categories and notes for deferred tax assets and liabilities were changed. - FY2019-Q3First statedAnnual report
「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 have been applied 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 applied revisions to the standards for tax-effect accounting and related changes from the beginning of the first quarter of the current fiscal year, and changed the presentation categories for deferred tax assets and liabilities. This is the first disclosure of the change.