Preparation for Applying Accounting Standards and Other Guidance on Tax-Effect Accounting
First written in FY2018. 1 of 2 entries say "Achieved", first in FY2019-Q1. Latest entry: FY2019-Q1.
13 other companies' latest entry also says "Achieved".
- FY2019-Q1AchievedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and related standards have been applied 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 standards and related guidance on tax-effect accounting from the beginning of the first quarter of the current consolidated fiscal year and changed the presentation categories. - FY2018First statedAnnual report
「The Guidance on Application of Accounting Standard for Tax Effect Accounting (ASBJ Guidance No. 28, 16 February 2018) and the Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 16 February 2018) are scheduled to be applied from the beginning of the fiscal year ending March 2019.」
The Company plans to apply the guidance related to tax-effect accounting from the beginning of the fiscal year ending March 2019 and explained that the impact is under assessment.