Application of partial amendments to the accounting standard for tax effect accounting
First written in FY2019-Q1. 2 of 3 entries say "Restated". Latest entry: FY2019.
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- FY2019RestatedAnnual report
「We have applied the partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018; hereinafter, the “Partial Amendments to the Tax Effect Accounting Standard”) from the beginning of the current consolidated fiscal year, and changed the presentation method so that deferred tax assets are presented under investments and other assets and deferred tax liabilities under non-current liabilities.」
The partial amendments to the accounting standard for tax effect accounting were applied from the beginning of the fiscal year, and the changes in presentation categories and treatment of comparative information continued to be reported. - FY2019-Q2RestatedAnnual report
「The “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018) and other amendments have been applied from the beginning of the first quarter of the consolidated fiscal year. Key management indicators and other information for the first six months of the previous consolidated fiscal year and the previous consolidated fiscal year have been restated retrospectively to reflect the application of these accounting standards and other requirements.」
The continued application, from the beginning of the first quarter, of partial amendments to the accounting standard for tax effect accounting and their retrospective application to comparative figures was recorded. - FY2019-Q1First statedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and other standards have been applied from the beginning of the first quarter of the current fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The company applied partial revisions to the accounting standard for tax-effect accounting and other related revisions from the beginning of the first quarter of the current consolidated fiscal year, changing the presentation classifications for deferred tax assets and liabilities.