Nishi-Nippon Railroad (9031) · InitiativeRestated
Adoption of revised tax-effect accounting standards and changes in presentation of deferred tax items
First written in FY2019-Q1. 1 of 2 entries say "Restated". Latest entry: FY2019-Q3.
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Reclassification of deferred tax items following amendments to tax-effect accounting standardsA theme 706 companies write about · 0 as a headwind · 0 as a tailwind
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- FY2019-Q3RestatedAnnual report
「「『税効果会計に係る会計基準』の一部改正」（企業会計基準第28号 2018年２月16日）等を第１四半期連結会計期間より適用しており、繰延税金資産は投資その他の資産の区分に表示し、繰延税金負債は固定負債の区分に表示しています。」
税効果会計基準改正の第1四半期からの適用と表示区分変更を再掲している。 - 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 other standards from the beginning of the first quarter of the current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The amendments to the tax-effect accounting standard were applied from the first quarter beginning 1 April 2018, changing the presentation of deferred tax assets and liabilities.