Application of the Revised Tax Effect Accounting Standards
First written in FY2019-Q1. 2 of 3 entries say "Restated". Latest entry: FY2020.
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- FY2020RestatedAnnual 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 beginning of the current consolidated fiscal year.」
Application of the revised accounting standards for tax-effect accounting continued for the full fiscal year. - FY2019RestatedAnnual 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 beginning of the current consolidated fiscal year.」
Application of the revised accounting standards for tax-effect accounting and the change in presentation classification continued for the full fiscal year. - FY2019-Q1First statedAnnual report
「We have applied the Partial Amendments to Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and related standards from the beginning of the first quarter. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
From the beginning of the first quarter of the current consolidated fiscal year, the company applied the revised accounting standards for tax-effect accounting and changed the presentation classification of deferred tax assets and liabilities.