Application of Amendments to Tax Effect Accounting Standards
First written in FY2019-Q2. 1 of 2 entries say "Restated". Latest entry: FY2019-Q3.
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- FY2019-Q3RestatedAnnual report
「We applied the Partial Amendments to the 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 application of the revised tax-effect accounting standard and the change in presentation categories for deferred tax assets and liabilities have been reaffirmed. - FY2019-Q2First statedAnnual report
「We applied the Partial Amendments to the 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 accounting standard for tax-effect accounting was applied from the beginning of the first quarter of FY2018, and the presentation categories for deferred tax assets and liabilities were changed.