Application of Revised Tax-Effect Accounting Standards and Change in Presentation Classification
First written in FY2019-Q2. 2 of 3 entries say "Restated". Latest entry: FY2019.
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- FY2019RestatedAnnual report
「The company has applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) from the beginning of the current consolidated fiscal year, presenting deferred tax assets under investments and other assets and deferred tax liabilities under non-current liabilities.」
The company reiterated the application of the amended tax-effect accounting standards and related standards from the beginning of the fiscal year and the change in the presentation classification of deferred tax assets and liabilities. - FY2019-Q3RestatedAnnual report
「We have applied the Partial Amendments 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, while deferred tax liabilities are presented under non-current liabilities.」
The company reiterated that it had applied the amended tax-effect accounting standards and related standards from the beginning of the first quarter of the consolidated fiscal year and changed the presentation classification of deferred tax assets and liabilities. - FY2019-Q2First statedAnnual report
「We have applied the Partial Amendments 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, while deferred tax liabilities are presented under non-current liabilities.」
The company applied the tax-effect accounting standards and related standards amended on 16 February 2018 from the beginning of the first quarter of the consolidated fiscal year, and changed the presentation classification of deferred tax assets and liabilities.