Application of Amendments to Tax Effect Accounting Standards and Changes in Presentation Classification
First written in FY2019-Q2. 2 of 3 entries say "Restated". Latest entry: FY2019.
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- FY2019RestatedAnnual report
「The partial amendment to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) has been applied from 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 application of the amended accounting standards for tax effect accounting and the change in the presentation classifications of deferred tax assets and liabilities continue to be disclosed. - FY2019-Q3RestatedAnnual report
「We applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and related standards from the beginning of the first quarter. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The application of the amended accounting standards for tax effect accounting and the change in the presentation classifications of deferred tax assets and liabilities continue to be disclosed. - FY2019-Q2First statedAnnual report
「We applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and related standards from the beginning of the first quarter. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The amendments to the accounting standards for tax-effect accounting, etc., were applied from the beginning of the first quarter of the fiscal year, and the presentation categories for deferred tax assets and liabilities were changed.