Application of Amendments to the Accounting Standard for Tax Effect Accounting
First written in FY2019-Q1. 2 of 3 entries say "Restated". Latest entry: FY2019-Q3.
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- FY2019-Q3RestatedAnnual report
「The Company has 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, and presents deferred tax liabilities under non-current liabilities.」
The Company applied the partial amendments to the tax-effect accounting standards from the beginning of the fiscal year, reconfirming the treatment of presenting deferred tax liabilities as non-current liabilities. - FY2019-Q2RestatedAnnual report
「The Company has 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, and presents deferred tax liabilities under non-current liabilities.」
The Company applied the partial amendments to the tax-effect accounting standards from the beginning of the fiscal year, reconfirming the treatment of presenting deferred tax liabilities as non-current liabilities. - FY2019-Q1First statedAnnual report
「The Company has applied the partial revision of the Accounting Standard for Tax Effect Accounting and related standards from the beginning of the current first quarter accounting period, and presents deferred tax liabilities under non-current liabilities.」
The Company applied the partial amendments to the accounting standards for tax-effect accounting and related matters from the beginning of the first quarter of the current fiscal year, and the fact that deferred tax liabilities are presented as non-current liabilities is stated for the first time.