Application of partial 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 amendments to the Accounting Standard for Tax Effect Accounting and other standards were adopted from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under fixed liabilities.」
税効果会計基準の一部改正を第1四半期の期首から適用したことを再掲している。 - FY2019-Q2RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and other standards were adopted from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under fixed liabilities.」
税効果会計に係る基準の一部改正を第1四半期の期首から適用し、繰延税金資産・負債の表示区分を変更したことを再掲している。 - FY2019-Q1First statedAnnual report
「We have applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and other standards from the beginning of the first quarter of the consolidated fiscal year, and present deferred tax assets under investments and other assets and deferred tax liabilities under non-current liabilities.」
The revised tax effect accounting standard and related standards were applied from the beginning of the first quarter, changing the presentation of deferred tax assets and liabilities.