Changes in the Presentation of Deferred Tax Assets and Liabilities Following Amendments to the Accounting Standard for Tax Effect Accounting
First written in FY2019-Q1. 2 of 3 entries say "Restated". Latest entry: FY2019-Q3.
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- FY2019-Q3RestatedAnnual report
「The partial revisions to the Accounting Standard for Tax Effect Accounting and related 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.」
It reiterates that the amendments to the accounting standards for tax-effect accounting and related standards were applied from the beginning of the first quarter, changing the presentation classifications of deferred tax assets and liabilities. - FY2019-Q2RestatedAnnual report
「The partial revisions to the Accounting Standard for Tax Effect Accounting and related 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.」
It reiterates that the amendments to the accounting standards for tax-effect accounting and related standards were applied from the beginning of the first quarter, changing the presentation classifications of deferred tax assets and liabilities. - FY2019-Q1First statedAnnual report
「The Company has applied the “Partial Amendments to Accounting Standards for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018) and related standards from the beginning of the current 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.」
From the beginning of the first quarter of the current consolidated fiscal year, the amended standards and related standards were applied, and the presentation classifications of deferred tax assets and liabilities were changed.