Application of Partial Amendments to the Accounting Standard for Tax-Effect Accounting and Related Guidance
First written in FY2019-Q1. 3 of 4 entries say "Restated". Latest entry: FY2019.
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- FY2019RestatedAnnual report
「From the beginning of the fiscal year, the company applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018, hereinafter the Partial Amendments to the Tax Effect Accounting Standard), changed the presentation of deferred tax assets to the investments and other assets classification and deferred tax liabilities to the non-current liabilities classification, and revised the notes relating to tax effect accounting.」
The partial amendments to the accounting standards for tax effect accounting continued to be applied for the full fiscal year, as did the changes to the presentation categories and disclosures for deferred tax assets and liabilities. - FY2019-Q3RestatedAnnual report
「The partial amendment to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other relevant standards have been applied from the beginning of the first quarter of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The application of the partial amendments to the accounting standards for tax effect accounting and related standards, initiated in FY2019-Q1, and the changes to the presentation categories for deferred tax assets and liabilities continued in the third quarter of the current fiscal year. - FY2019-Q2RestatedAnnual report
「The partial amendment to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other relevant standards have been applied from the beginning of the first quarter of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The application of the partial amendments to the accounting standards for tax effect accounting and related standards, initiated in FY2019-Q1, and the changes to the presentation categories for deferred tax assets and liabilities continued in the second quarter of the current fiscal year. - FY2019-Q1First statedAnnual report
「The Partial Amendments to Accounting Standards for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and related standards have been applied from the beginning of the first quarter 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. For financial position information, comparisons are made with the figures at the end of the previous consolidated fiscal year after retrospective treatment.」
The partial amendments to the accounting standards for tax effect accounting and related standards were applied from the beginning of the first quarter of the current consolidated fiscal year, changing the presentation categories for deferred tax assets and liabilities. Comparisons with the figures at the end of the previous fiscal year use the retrospectively adjusted figures.