Changes in Presentation Classifications Following Revisions to Tax Effect Accounting Standards
First written in FY2019-Q2. 1 of 2 entries say "Restated". Latest entry: FY2019-Q3.
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- FY2019-Q3RestatedAnnual report
「From the beginning of the first-quarter accounting period, we applied the partial amendment to the Accounting Standard for Tax Effect Accounting, Accounting Standard No. 28 dated 16 February 2018, and other applicable standards. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The company continues to apply the changes in presentation categories for deferred tax assets and liabilities accompanying the revisions to the tax-effect accounting standards. - FY2019-Q2First statedAnnual report
「From the beginning of the first-quarter accounting period, we applied the partial amendment to the Accounting Standard for Tax Effect Accounting, Accounting Standard No. 28 dated 16 February 2018, and other applicable standards. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
From the beginning of the first quarter, the company has applied partial revisions to the tax-effect accounting standards and changed the presentation categories for deferred tax assets and liabilities.