Presentation changes accompanying revisions 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 revisions to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) have been applied from the beginning 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 change in the presentation of deferred tax assets and liabilities following the revisions to the tax-effect accounting standards continues to be applied. - FY2019-Q3RestatedAnnual report
「We have applied the partial amendments to the Accounting Standard for Tax Effect Accounting and related standards from the beginning of the first quarter cumulative period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The revised presentation classifications of deferred tax assets and liabilities resulting from revisions to the accounting standards for tax effect accounting and other changes continue to be applied. - FY2019-Q2RestatedAnnual report
「We have applied the partial amendments to the Accounting Standard for Tax Effect Accounting and related standards from the beginning of the first quarter cumulative period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The revised presentation classifications of deferred tax assets and liabilities resulting from revisions to the accounting standards for tax effect accounting and other changes continue to be applied. - FY2019-Q1First statedAnnual 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 first quarter of the current fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
Revisions to the accounting standards for tax effect accounting and other changes were applied from the beginning of the period, changing the presentation classifications of deferred tax assets and liabilities.