Changes in the Presentation of Deferred Tax Assets and Liabilities Following Amendments to the Tax-Effect Accounting Standards
First written in FY2019-Q1. 2 of 3 entries say "Restated". Latest entry: FY2019-Q3.
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- FY2019-Q3RestatedAnnual report
「We have applied the Partial Amendments to Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The presentation method resulting from the revisions to the accounting standard for tax-effect accounting, applied from the beginning of the first-quarter accounting period, continued to be used in the third quarter. - FY2019-Q2RestatedAnnual report
「We have applied the Partial Amendments to Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The presentation method resulting from the revisions to the accounting standard for tax-effect accounting, applied from the first quarter, continued to be used in the second quarter. - FY2019-Q1First statedAnnual report
「We have applied the partial amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February Heisei 30) and other relevant standards from the beginning of the first quarter accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The company applied revisions to part of the accounting standard for tax-effect accounting from the beginning of the fiscal year and, for the first time, disclosed the accounting treatment under which deferred tax assets are presented under investments and other assets and deferred tax liabilities under non-current liabilities.