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Fujisash (5940) · FactFirst stated

Application of the Revised Tax Effect Accounting Standard

First written in FY2019-Q2. . Latest entry: FY2019-Q2.

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Reclassification of deferred tax items following amendments to tax-effect accounting standardsA theme 706 companies write about · 0 as a headwind · 0 as a tailwind

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  1. FY2019-Q2First statedAnnual report

    「The Company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting and other relevant standards from the beginning of the first quarter of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」

    The company applied the partial amendments to the accounting standard for tax-effect accounting and related guidance from the beginning of the first quarter of the current consolidated fiscal year, changing the presentation classification of deferred tax assets and liabilities.
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Application of the Revised Tax Effect Accounting Standard | FUJISASH CO.,LTD. (5940) | Komori