Application of the Revised Accounting Standard for Tax Effect Accounting
First written in FY2019-Q1. 1 of 2 entries say "Achieved", first in FY2019. Latest entry: FY2019.
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- FY2019AchievedAnnual report
「Effective from the beginning of the current consolidated fiscal year, 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, and has changed the presentation method so that deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The company actually applied the partial amendments to the accounting standard for tax-effect accounting from the beginning of the current consolidated fiscal year and changed the presentation classifications. - FY2019-Q1First statedAnnual 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, and deferred tax liabilities under non-current liabilities.」
The amendments to the accounting standard for tax-effect accounting were applied from the beginning of the first quarter, changing the presentation of deferred tax assets and liabilities.