Application of Amendments to the Accounting Standards for Tax Effect Accounting
First written in FY2019-Q1. 2 of 3 entries say "Restated". Latest entry: FY2019.
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- FY2019RestatedAnnual report
「The company has 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 current consolidated fiscal year. Key management indicators and other data for the previous consolidated fiscal year have been restated retrospectively after applying those accounting standards and related standards.」
Confirmed in the annual report the application of the accounting standards for tax-effect accounting and their retrospective application to comparative information. - FY2019-Q2RestatedAnnual report
「We have applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and other standards from the beginning of the first quarter of the consolidated fiscal period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
Reiterated the application of the accounting standards for tax-effect accounting and related standards and the change in presentation classification of deferred tax assets and liabilities. - FY2019-Q1First statedAnnual report
「We have applied the partial revision of the Accounting Standard for Tax Effect Accounting and related standards from the beginning of the first quarter consolidated accounting period under review. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The company applied the accounting standards for tax-effect accounting and related standards from the first quarter beginning 1 April 2018, changing the presentation classification of deferred tax assets and liabilities.