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Enomoto (6928) · InitiativeAchieved

Application of Revised Accounting Standards for Tax Effect Accounting

First written in FY2019-Q1. 1 of 1 entries say "Achieved", first in FY2019-Q1. Latest entry: FY2019-Q1.

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Reclassification of deferred tax items following amendments to tax-effect accounting standardsA theme 706 companies write about · 0 as a headwind · 0 as a tailwind

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  1. FY2019-Q1AchievedAnnual report

    「The partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other standards have been applied from 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 amendments to the accounting standards for tax effect accounting and other standards were applied from the first quarter of the consolidated fiscal year beginning 1 April 2018, changing the presentation classifications.
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Application of Revised Accounting Standards for Tax Effect Accounting | ENOMOTO Co.,Ltd. (6928) | Komori