Application of amendments to tax-effect accounting standards
First written in FY2019-Q2. 2 of 3 entries say "Restated". Latest entry: FY2019.
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- FY2019RestatedAnnual report
「The "Partial Amendments to the Accounting Standard for Tax Effect Accounting" (ASBJ Statement No. 28, 16 February 2018) and other standards have been applied from the beginning of the current consolidated fiscal year.」
The company has reiterated that it applied the partial amendments to the accounting standards for tax-effect accounting and other revisions from the beginning of the fiscal year, changing the presentation classification of 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.」
Restates the application of partial revisions to the accounting standards for tax-effect accounting and the resulting changes in presentation categories. - 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.」
Applied the partial amendments to the tax-effect accounting standards from the beginning of the first quarter and changed the presentation of deferred tax assets and liabilities.