Planned 2019 adoption of revised guidance related to tax-effect accounting
First written in FY2018. 1 of 3 entries say "Achieved", first in FY2019-Q1. Latest entry: FY2019-Q3.
14 other companies' latest entry also says "Restated".
- FY2019-Q3RestatedAnnual report
「The Company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting and other relevant standards from the beginning of the first quarter of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The application of the revised standards and related guidance on tax-effect accounting that had been scheduled for application in the previous fiscal year continues. - FY2019-Q1AchievedAnnual 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, while deferred tax liabilities are presented under non-current liabilities.」
The revised guidance and related standards on tax-effect accounting, which had been scheduled for application from the beginning of the fiscal year ending December 2019, began to be applied from the beginning of the first quarter of the current consolidated fiscal year. - FY2018First statedAnnual report
「The Guidance on Applying Accounting Standard for Tax Effect Accounting (ASBJ Guidance No. 28, 16 February 2018) and the Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 16 February 2018) are scheduled to be applied from the beginning of the fiscal year ending December 2019.」
The company states that it plans to apply the revised guidance related to tax-effect accounting from the beginning of the fiscal year ending December 2019 and is evaluating the impact.