Application of Partial Amendments to the Accounting Standard for Tax Effect Accounting
First written in FY2019-Q1. 2 of 3 entries say "Restated". Latest entry: FY2019.
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- FY2019RestatedAnnual report
「The company has applied, from the beginning of the fiscal year, the partial revision of the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and related revisions, and has changed the presentation of deferred tax assets to the investments and other assets category.」
The company reconfirmed the application, from the beginning of the fiscal year, of revisions to the standards for tax-effect accounting and the resulting change in the presentation category for deferred tax assets. - FY2019-Q3RestatedAnnual 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 third quarter of the current fiscal year. Accordingly, the key management indicators for the cumulative third quarter of the previous fiscal year and the previous fiscal year are based on figures after retrospective application of the accounting standards and other relevant standards.」
The company reconfirmed the application, from the beginning of the first quarter, of revisions to the standards for tax-effect accounting and related changes, as well as their retrospective application to comparative indicators. - FY2019-Q1First statedAnnual report
「We have applied from the beginning of the first quarter the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and related standards, and present deferred tax assets under investments and other assets.」
The company has, for the first time, identified as a standalone topic the application, from the beginning of the first quarter, of revisions to the standards for tax-effect accounting and related changes, and the change in the presentation category for deferred tax assets.