Application of the accounting standards for tax-effect accounting and related standards
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 revisions 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 current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, deferred tax liabilities are presented under non-current liabilities, and the notes on tax-effect accounting have been revised.」
The company applied revisions to the accounting standards for tax-effect accounting and related standards from the beginning of the current fiscal year, and disclosed for the full fiscal year a change in the presentation classification of deferred tax assets and liabilities. - FY2019-Q3First statedAnnual report
「We have applied the “Partial Amendments to Accounting Standard for Tax Effect Accounting” (Accounting Standards Board of Japan Statement No. 28, 16 February 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, and deferred tax liabilities under non-current liabilities.」
The company applied revisions to the accounting standards for tax-effect accounting and related standards from the beginning of the first quarter, and disclosed a change in the presentation classification of deferred tax assets and liabilities.