Presentation Changes Following Application of Amendments to Tax-Effect Accounting Standards
First written in FY2019-Q1. 3 of 4 entries say "Restated". Latest entry: FY2019.
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- FY2019RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018), among others, have been applied from the beginning of the consolidated fiscal year under review. Accordingly, the key management indicators and other information for the previous consolidated fiscal year have been presented after retrospective application of these accounting standards and related standards.」
The application of amendments to the accounting standard for tax-effect accounting and the retrospective application to comparative information have been reaffirmed. - FY2019-Q3RestatedAnnual report
「The Group has applied the partial revisions to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and related 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.」
The application of amendments to the accounting standard for tax-effect accounting and the change in the presentation of deferred tax assets and liabilities have been reiterated. - FY2019-Q2RestatedAnnual report
「The Group has applied the partial revisions to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and related 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.」
The application of amendments to the accounting standard for tax-effect accounting and the change in the presentation of deferred tax assets and liabilities have been reiterated. - FY2019-Q1First statedAnnual report
「We have applied the Partial Amendments to Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, dated 16 February 2018) and related 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.」
The company disclosed that it had applied certain amendments to the accounting standard for tax-effect accounting from the beginning of the fiscal year and changed the presentation of deferred tax assets and liabilities.