Adoption of Partial Amendments to the Accounting Standard for Tax Effect Accounting
First written in FY2019-Q3. 1 of 2 entries say "Restated". Latest entry: FY2019.
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- FY2019RestatedAnnual report
「The company applied the partial amendment to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018; hereinafter, the "partial amendment to the tax-effect accounting standard") from the beginning of the current consolidated fiscal year,」
税効果会計基準の一部改正を当連結会計年度期首から適用し、繰延税金資産・負債の表示区分を変更したことが通期でも確認されている。 - FY2019-Q3First statedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and other standards were adopted from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under fixed liabilities.」
第１四半期連結会計期間の期首から税効果会計基準の一部改正等を適用し、繰延税金資産・負債の表示区分を変更したことが初めて記載されている。