Applying the amendments to the tax-effect accounting standards from the beginning of the first-quarter accounting period
First written in FY2019-Q2. 2 of 3 entries say "Restated". Latest entry: FY2019.
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- FY2019RestatedAnnual report
「The Company has applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the current fiscal year. The financial position is compared and analyzed against the previous fiscal year using figures after retrospective application of the accounting standards and other relevant standards.」
It was reconfirmed that the amendments to the accounting standard for tax effect accounting and other changes have been applied from the beginning of the current fiscal year, and that comparisons and analyses are based on figures after retrospective application. - FY2019-Q3RestatedAnnual report
「The company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, dated 16 February 2018) and other changes from the beginning of the first quarter accounting period. Accordingly, the financial position is compared and analyzed against the previous fiscal year using figures after retrospective application of the relevant accounting standards and other changes.」
The company reconfirmed that it applied the amendments and other changes to the accounting standard for tax-effect accounting from the beginning of the first quarter accounting period and performed comparisons and analysis using figures after retrospective application. - FY2019-Q2First statedAnnual report
「We have applied the partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other standards from the beginning of the first quarter accounting period, and deferred tax assets are presented under investments and other assets.」
The company applied the amendments and other changes to the accounting standard for tax-effect accounting from the beginning of the fiscal year and changed the presentation classification of deferred tax assets.