Adoption of partial amendments to the accounting standard for tax-effect accounting
First written in FY2019-Q1. 1 of 2 entries say "Restated". Latest entry: FY2019-Q3.
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- FY2019-Q3RestatedAnnual report
「The partial revision of the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, dated 16 February 2018) and other standards have been applied from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The partial amendments to the Accounting Standard for Tax Effect Accounting and related standards were applied from the beginning of the first quarter of the consolidated fiscal year, and the presentation categories for deferred tax assets and liabilities were changed. This was reconfirmed. - FY2019-Q1First statedAnnual report
「The “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (Accounting Standard No. 28, 16 February 2018) and related standards have been applied from the beginning of the first quarter of the current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The company applied partial revisions to the accounting standard for tax-effect accounting and other related revisions from the beginning of the first quarter of the current consolidated fiscal year, changing the presentation classifications for deferred tax assets and liabilities.