Changes in Presentation Methods Following 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 partial amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) have been applied from the beginning 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.」
The change in presentation categories for deferred tax assets and liabilities resulting from the revisions to the tax-effect accounting standards, together with the reclassification of prior-year figures, continued. - FY2019-Q2RestatedAnnual report
「We have applied the “Partial Amendments to 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 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 change in presentation categories for deferred tax assets and liabilities resulting from the revisions to the tax-effect accounting standards remains in effect. - FY2019-Q1First statedAnnual report
「Following the change in presentation resulting from the application, from the beginning of the first quarter of the current consolidated fiscal year, of the partial amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and other standards, key management indicators and other figures for the cumulative first quarter of the previous consolidated fiscal year and the previous consolidated fiscal year are presented after reflecting the effects of the retrospective adjustments.」
The partial amendments to the tax-effect accounting standards and other changes were applied from the beginning of the fiscal year, resulting in a change in the presentation categories for deferred tax assets and liabilities and retrospective presentation of prior-period indicators.