Adoption of Revised Tax Effect Accounting Standards
First written in FY2019-Q1. 2 of 3 entries say "Restated". Latest entry: FY2019-Q3.
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- FY2019-Q3RestatedAnnual report
「The Company has applied the “Partial Amendments to Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018), etc. from the beginning of the first quarter of the current fiscal year, presenting deferred tax assets under investments and other assets and deferred tax liabilities under non-current liabilities.」
The partial amendments to the tax-effect accounting standards and other related standards have been applied from the first quarter, and the revised presentation of deferred tax assets and liabilities continues to be used. - FY2019-Q2RestatedAnnual report
「The Company has applied the “Partial Amendments to Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018), etc. from the beginning of the first quarter of the current fiscal year, presenting deferred tax assets under investments and other assets and deferred tax liabilities under non-current liabilities.」
The partial amendments to the tax-effect accounting standards and other related standards have been applied from the first quarter, and the revised presentation of deferred tax assets and liabilities continues to be used. - FY2019-Q1First statedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, dated 16 February 2018) and other related standards have been applied from the first quarter of the current consolidated fiscal year. Accordingly, deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The amendments to the accounting standard for tax-effect accounting were applied from the beginning of the first quarter, changing the presentation of deferred tax assets and liabilities.