Adoption of the Revised Accounting Standard for Tax Effect Accounting and Changes in Presentation
First written in FY2019-Q2. 2 of 3 entries say "Restated". Latest entry: FY2019.
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- FY2019RestatedAnnual report
「The Company applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, dated 16 February 2018) from the beginning of the current consolidated fiscal year. It changed the presentation of deferred tax assets to the Investments and Other Assets section and deferred tax liabilities to the Non-current Liabilities section, and also changed the notes relating to tax-effect accounting.」
The Company continued to disclose the application of the amended tax-effect accounting standards from the beginning of the current fiscal year and the resulting change in the presentation classifications for deferred tax assets and liabilities. - 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 Company continued to disclose in the third quarter the application of the amended tax-effect accounting standards and the change in presentation classifications, first disclosed in FY2019-Q2. - FY2019-Q2First statedAnnual 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 Company stated that it had applied Corporate Accounting Standard No. 28 and other standards from the beginning of the current fiscal year and changed the presentation classifications for deferred tax assets and liabilities.