Application of Partial Amendments to the Accounting Standard for Tax Effect Accounting
First written in FY2019-Q1. 1 of 2 entries say "Restated". Latest entry: FY2019-Q2.
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- FY2019-Q2RestatedAnnual report
「The Group has applied the partial revisions to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and related standards from the beginning of the first quarter of the current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The Company continues to disclose that it has applied, from the beginning of the first quarter of the current fiscal year, the partial amendments to the accounting standard for tax-effect accounting and related amendments. - FY2019-Q1First statedAnnual report
「We have applied the Partial Amendments to Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, dated 16 February 2018) and related standards from the beginning of the first quarter of the current consolidated fiscal year. 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 consolidated accounting period, the company applied the partial amendments to the Accounting Standard for Tax Effect Accounting and other changes and changed the presentation categories for deferred tax assets and liabilities.