Application of Amendments to Tax Effect Accounting Standards
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 the “Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018) and related standards from the beginning of the 118th fiscal year. The key management indicators and other data for the 117th fiscal year reflect the retrospective application of those accounting standards and related measures.」
The application of the amended accounting standard for tax-effect accounting and its reflection in the presentation and comparative information continued. - FY2019RestatedAnnual report
「The company applied the “Partial Amendments to ‘Accounting Standard for Tax Effect Accounting’” (ASBJ Statement No. 28, 16 February 2018, hereinafter the “Partial Amendments to the Tax Effect Accounting Standard”) from the beginning of the fiscal year, changed the presentation method so that deferred tax assets are presented under investments and other assets and deferred tax liabilities under non-current liabilities, and revised the related tax-effect accounting notes.」
The partial amendments to the accounting standard for tax-effect accounting and the change in presentation categories for deferred tax assets and liabilities continued to be applied from the beginning of the fiscal year. - FY2019-Q3RestatedAnnual report
「The Group has applied the partial revisions 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 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 amendments to the accounting standard for tax-effect accounting and the change in presentation categories applied from the beginning of the first quarter of the consolidated fiscal year continued into the third quarter. - FY2019-Q2RestatedAnnual report
「The Group has applied the partial revisions 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 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 amendments to the accounting standard for tax-effect accounting and the change in presentation categories applied from the beginning of the first quarter of the consolidated fiscal year continued into the second quarter. - FY2019-Q1First statedAnnual report
「We have applied the Partial Amendments to Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, dated 16 February 2018) and related standards 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 partial amendments to the accounting standard for tax-effect accounting and related measures announced on 16 February 2018 were applied from the beginning of the first quarter of the current consolidated fiscal year, and the presentation categories for deferred tax assets and liabilities were changed.