Application of Revised Tax-Effect Accounting Standards and Changes in Deferred-Tax Presentation
First written in FY2019-Q1. 3 of 4 entries say "Restated". Latest entry: FY2019.
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- FY2019RestatedAnnual report
「The company has applied “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 current consolidated fiscal year,」
税効果会計基準改正による表示変更と適用が通期でも継続している。 - FY2019-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.」
税効果会計基準改正による繰延税金資産・負債の表示区分変更が引き続き適用されている。 - FY2019-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.」
税効果会計基準の改正を第1四半期連結会計期間の期首から適用し、繰延税金資産・負債の表示区分を変更したことが引き続き記載されている。 - FY2019-Q1First statedAnnual report
「The company has applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, dated 16 February 2018) and related standards from the beginning of the first quarter of the current consolidated accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The revised tax effect accounting standards were applied from the beginning of the first quarter, changing the presentation categories for deferred tax assets and liabilities.