Application of Tax-Effect Accounting Standards and Changes in Presentation Classification
First written in FY2019-Q1. 3 of 4 entries say "Restated". Latest entry: FY2019.
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- FY2019RestatedAnnual report
「We adopted the partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018; hereinafter, the “partial amendments to the tax-effect accounting standards”) from the beginning of the current consolidated fiscal year.」
The revised tax-effect accounting standards were adopted from the beginning of the current consolidated fiscal year, and the treatment involving a change in the presentation classification of deferred tax assets and liabilities continues. - FY2019-Q3RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and other standards were adopted from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under fixed liabilities.」
The adoption of the revised tax-effect accounting standards from the beginning of the first quarter, including the change in presentation classification for deferred tax assets and liabilities, continues. - FY2019-Q2RestatedAnnual report
「In addition, we adopted 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 from the beginning of the first quarter of the current fiscal year. The financial position was compared and analysed against the previous consolidated fiscal year using figures after retrospective application of these accounting standards and related standards.」
The accounting and presentation treatment involving adoption of the revised tax-effect accounting standards from the beginning of the first quarter continues in the current quarter. - FY2019-Q1First statedAnnual report
「We have applied the partial amendments to the “Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018) from the beginning of the first quarter of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
It is stated for the first time that the amended accounting standard for tax-effect accounting was applied from the beginning of the first quarter of the current consolidated fiscal year, changing the presentation classification of deferred tax assets and liabilities.