Application of Standards for Tax Effect Accounting
First written in FY2019-Q2. 2 of 3 entries say "Restated". Latest entry: FY2019.
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- FY2019RestatedAnnual report
「The Company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and other standards from the beginning of the current fiscal year」
税効果会計基準等を当事業年度の期首から適用し、繰延税金資産を投資その他の資産に表示する処理を継続している。 - FY2019-Q3RestatedAnnual report
「We have applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (Accounting Standard for Business Enterprises No. 28, dated 16 February 2018) and other standards from the beginning of the first quarter accounting period, and deferred tax assets are presented under investments and other assets.」
税効果会計に係る基準等を第1四半期会計期間の期首から適用し、繰延税金資産を投資その他の資産に表示する処理を継続している。 - FY2019-Q2First statedAnnual report
「We have applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (Accounting Standard for Business Enterprises No. 28, dated 16 February 2018) and other standards from the beginning of the first quarter accounting period, and deferred tax assets are presented under investments and other assets.」
税効果会計に係る基準等を当事業年度の第1四半期会計期間の期首から適用し、繰延税金資産の表示区分を変更している。