Application of Amendments to Tax Effect Accounting Standards and Related Regulations
First written in FY2019-Q1. 3 of 4 entries say "Restated". Latest entry: FY2019.
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- FY2019RestatedAnnual report
「The company has applied the "Accounting Standard for Current Income Taxes" (ASBJ Statement No. 27, 28 October 2022) and other standards from the beginning of the 87th interim consolidated fiscal year. Key management indicators and other information for the 86th interim consolidated fiscal year and the 86th consolidated fiscal year reflect the retrospective application of these accounting standards and related guidance.」
The company disclosed for the full fiscal year that it applied amendments to the accounting standards for tax-effect accounting and related standards from the beginning of the current fiscal year, changing the presentation classification of deferred tax assets and liabilities. - FY2019-Q3RestatedAnnual report
「The partial amendment to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other relevant standards have been applied from the beginning of the first quarter of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The company has continued to disclose that it applied amendments to the accounting standards for tax-effect accounting and related standards from the beginning of the first quarter of the current fiscal year, changing the presentation classification of deferred tax assets and liabilities. - FY2019-Q2RestatedAnnual report
「The partial amendment to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other relevant standards have been applied from the beginning of the first quarter of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The company has continued to disclose that it applied amendments to the accounting standards for tax-effect accounting and related standards from the beginning of the first quarter of the current fiscal year, changing the presentation classification of deferred tax assets and liabilities. - FY2019-Q1First statedAnnual report
「The Company adopted the Partial Amendments to Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and related standards from the beginning of the first quarter, and presents deferred tax assets under investments and other assets and deferred tax liabilities under non-current liabilities.」
The company has disclosed for the first time that it applied amendments to the accounting standards for tax-effect accounting and related standards from the beginning of the first quarter of the current fiscal year, changing the presentation classification of deferred tax assets and liabilities.