Adoption of Revised Tax-Effect Accounting Standards and Reclassification of Deferred Tax Assets
First written in FY2019-Q2. 2 of 3 entries say "Restated". Latest entry: FY2019.
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- FY2019RestatedAnnual 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 current consolidated fiscal year, and deferred tax assets are presented under investments and other assets. Accordingly, in the consolidated balance sheet for the previous consolidated fiscal year, ¥815 million in deferred tax assets under current assets was included in the ¥2,261 million in deferred tax assets under investments and other assets.」
The amendments to the tax-effect accounting standards were applied from the beginning of the current fiscal year, and the change in the presentation category for deferred tax assets and the reclassification of the previous year's presentation continue to be disclosed. - FY2019-Q3RestatedAnnual report
「We have applied the partial amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and other relevant standards from the beginning of the first quarter of the consolidated fiscal year, and deferred tax assets are presented under investments and other assets. As a result, deferred tax assets previously included in “Other” under “Investments and other assets” are now presented separately from the first quarter of the consolidated fiscal year because they exceeded 10% of total assets. In the consolidated balance sheet for the previous consolidated fiscal year, ¥815 million in deferred tax assets under current assets was included in the ¥2,261 million in deferred tax assets under investments and other assets.」
The application of the amendments to the tax-effect accounting standards and other relevant changes, the change in the presentation of deferred tax assets to investments and other assets, their separate presentation because they exceeded 10% of total assets, and the reclassification of the previous consolidated fiscal year's presentation continue to be disclosed. - FY2019-Q2First statedAnnual report
「We have applied the partial amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and other relevant standards from the beginning of the first quarter of the consolidated fiscal year, and deferred tax assets are presented under investments and other assets. As a result, deferred tax assets previously included in “Other” under “Investments and other assets” are now presented separately from the first quarter of the consolidated fiscal year because they exceeded 10% of total assets. In the consolidated balance sheet for the previous consolidated fiscal year, ¥815 million in deferred tax assets under current assets was included in the ¥2,261 million in deferred tax assets under investments and other assets.」
The amendments to the tax-effect accounting standards and other relevant changes were applied from the beginning of the first quarter of the consolidated fiscal year, and deferred tax assets were presented under investments and other assets. They were presented separately because they exceeded 10% of total assets, and the reclassification of the previous consolidated fiscal year's presentation is also explained.