Application of Partial Amendments to the Accounting Standard for Tax Effect Accounting
First written in FY2019-Q2. 3 of 5 entries say "Restated". Latest entry: FY2022.
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- FY2022RestatedAnnual report
「The company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and related standards from the beginning of the 87th fiscal year. Key management indicators and other information for the 86th fiscal year are based on figures after the retrospective application of those accounting standards and related standards.」
The company continues to disclose that the partial amendments to the accounting standards for tax-effect accounting have been applied and that prior-year indicators have been retrospectively restated. - FY2021RestatedAnnual report
「The company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and related standards from the beginning of the 87th fiscal year. Key management indicators and other information for the 86th fiscal year are based on figures after the retrospective application of those accounting standards and related standards.」
The company continues to disclose that the partial amendments to the accounting standards for tax-effect accounting have been applied and that prior-year indicators have been retrospectively restated. - FY2019RestatedAnnual report
「The company applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) from the beginning of the current consolidated fiscal year and changed its presentation method so that deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The partial amendments to the accounting standards for tax-effect accounting were applied from the beginning of the fiscal year under review, and the completed change in presentation classifications for deferred tax assets and liabilities is being reconfirmed. - FY2019-Q3AchievedAnnual report
「We have 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 first-quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The completed application of the amendments to the accounting standards related to tax-effect accounting from the beginning of the first quarter of the fiscal year under review, including the change in presentation classifications for deferred tax assets and liabilities, is being reconfirmed. - FY2019-Q2First statedAnnual report
「We have 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 first-quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The amendments to the accounting standards related to tax-effect accounting were applied from 1 April 2018, and the presentation classifications of deferred tax assets and liabilities were changed. Key management indicators and other information for the cumulative second quarter of the previous fiscal year and the previous fiscal year were retrospectively restated based on the amended standards.