Application of Amendments to the 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 partial amendments to the Accounting Standard for Tax Effect Accounting and other standards were adopted from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under fixed liabilities.」
税効果会計基準の一部改正を第1四半期連結会計期間の期首から適用し、繰延税金資産・負債の表示区分を変更したことが再掲されている。 - FY2019-Q2RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and other standards were adopted from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under fixed liabilities.」
税効果会計基準の一部改正を第1四半期連結会計期間の期首から適用し、繰延税金資産・負債の表示区分を変更したことが再掲されている。 - FY2019-Q1First statedAnnual report
「We have applied the partial revisions to the Accounting Standard for Tax Effect Accounting and other standards from the beginning of the first quarter 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.」
It was disclosed for the first time that partial amendments to the accounting standards for tax-effect accounting and related standards were adopted from the beginning of the first quarter of the current fiscal year, changing the presentation categories for deferred tax assets and liabilities.