Adoption of amended tax-effect accounting standards and reclassification of deferred tax items
First written in FY2019-Q1. 4 of 5 entries say "Restated". Latest entry: FY2021.
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- FY2021RestatedAnnual report
「The Company has applied the Partial Amendments to Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) from the beginning of the 115th fiscal year. Key management indicators and other information for the 114th fiscal year and earlier periods have been restated after retrospective application of the accounting standard.」
The Company continues to disclose the retrospective application of the amendments to the tax-effect accounting standards and other guidance to key indicators for prior fiscal years. - FY2020RestatedAnnual report
「The Company has applied the Partial Amendments to Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) from the beginning of the 115th fiscal year. Key management indicators and other information for the 114th fiscal year and earlier periods have been restated after retrospective application of the accounting standard.」
The Company continues to disclose in the notes to its key management indicators that the amendments to the tax-effect accounting standards and other guidance were applied retrospectively to key indicators for prior fiscal years. - FY2019-Q3RestatedAnnual report
「We have applied the Partial Amendments to Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The Company continues to state that it applied the amended tax-effect accounting standards and other guidance from the beginning of the first-quarter accounting period and changed the presentation classification of deferred tax assets and liabilities. - FY2019-Q2RestatedAnnual report
「We have applied the Partial Amendments to Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The Company continues to state that it applied the amended tax-effect accounting standards and other guidance from the beginning of the first-quarter accounting period and changed the presentation classification of deferred tax assets and liabilities. - FY2019-Q1First 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. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
Applied the revised accounting standards and related requirements for tax-effect accounting from the beginning of the first quarter accounting period and changed the presentation classification of deferred tax assets and liabilities.