Application of Amendments to Tax Effect Accounting Standards and Change in Presentation of Deferred Tax Assets
First written in FY2019-Q1. 2 of 3 entries say "Restated". Latest entry: FY2019-Q3.
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- FY2019-Q3RestatedAnnual report
「The Company has applied the Partial Amendments to Accounting Standard for Tax Effect Accounting and other standards from the beginning of the first quarter of the accounting period, and presents deferred tax assets under investments and other assets.」
The Company applied the partial amendments to the tax-effect accounting standards from the beginning of the fiscal year and reconfirmed the accounting treatment under which deferred tax assets are presented under investments and other assets. - FY2019-Q2RestatedAnnual report
「The Company has applied the Partial Amendments to Accounting Standard for Tax Effect Accounting and other standards from the beginning of the first quarter of the accounting period, and presents deferred tax assets under investments and other assets.」
The Company applied the partial amendments to the tax-effect accounting standards from the beginning of the fiscal year and reconfirmed the accounting treatment under which deferred tax assets are presented under investments and other assets. - FY2019-Q1First statedAnnual report
「The Company has 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 accounting period, and presents deferred tax assets under investments and other assets.」
Applied the partial amendments to the tax-effect accounting standard from the beginning of the period and changed the presentation of deferred tax assets.