Application of Amendments to Accounting Standards for Tax Effect Accounting
First written in FY2019-Q2. 4 of 5 entries say "Restated". Latest entry: FY2021.
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- FY2021RestatedAnnual 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 68th fiscal year. Accordingly, the key management indicators and other figures for the 67th fiscal year are based on figures after retrospective application of these accounting standards and other standards.」
The application of the amended standards relating to tax effect accounting and other standards, together with comparative presentation using figures after retrospective application, continues to be disclosed. - 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 68th fiscal year. Accordingly, the key management indicators and other figures for the 67th fiscal year are based on figures after retrospective application of these accounting standards and other standards.」
The application of the amended standards relating to tax effect accounting and other standards, together with comparative presentation using figures after retrospective application, continues to be disclosed. - FY2019RestatedAnnual report
「Effective from the beginning of the current consolidated fiscal year, the partial amendment to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) has been applied. Deferred tax assets are now presented under Investments and Other Assets, and deferred tax liabilities under Non-current Liabilities.」
The amended standards relating to tax effect accounting and other standards have been applied from the beginning of the current consolidated fiscal year, and the change in presentation classifications has been reconfirmed in the annual report. - FY2019-Q3RestatedAnnual report
「In addition, 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 first quarter of the consolidated fiscal year. The financial position is compared and analyzed against the previous consolidated fiscal year using figures after retrospective application of these accounting standards and other standards.」
The company has reconfirmed that the amended standards relating to tax effect accounting have been applied from the beginning of the first quarter of the consolidated fiscal year and that the financial position is compared and analyzed using figures after retrospective application. - FY2019-Q2First statedAnnual report
「We have applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first-quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The company states that, from the beginning of the first quarter of the consolidated accounting period, it applied the amended standards and other requirements relating to tax-effect accounting and changed the presentation classification of deferred tax assets and liabilities.