Application of Revised Accounting Standards and Other Guidance Relating to Tax-Effect Accounting
First written in FY2019-Q1. 3 of 4 entries say "Restated". Latest entry: FY2019.
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- FY2019RestatedAnnual report
「The company applied the partial revision of the “Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018) and related standards from the beginning of the fiscal year, changing the presentation method so that deferred tax assets are presented under investments and other assets and deferred tax liabilities under fixed liabilities.」
Application of the revised standards and related guidance for tax-effect accounting and the change in presentation categories for deferred tax assets and liabilities remain in effect. - FY2019-Q3RestatedAnnual report
「We have 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 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.」
The company has reconfirmed that it has applied the revised standards and related guidance for tax-effect accounting from the beginning of the first quarter. - FY2019-Q2RestatedAnnual report
「We have 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 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.」
The company has reconfirmed that it has applied the revised standards and related guidance for tax-effect accounting from the beginning of the first quarter. - FY2019-Q1First statedAnnual report
「We have applied the partial revision of the accounting standard for tax-effect accounting (ASBJ Statement No. 28, dated February 16, 2018) and other standards 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.」
The company first disclosed that it had applied the revised standards and related guidance for tax-effect accounting from the beginning of the first quarter of the current fiscal year and changed the presentation categories for deferred tax assets and liabilities.