Adoption of the revised accounting standard for tax-effect accounting
First written in FY2019-Q1. 1 of 3 entries say "Restated". Latest entry: FY2019.
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- FY2019AchievedAnnual report
「The company applied the “Partial Amendments to ‘Accounting Standard for Tax Effect Accounting’” (ASBJ Statement No. 28, 16 February 2018, hereinafter the “Partial Amendments to the Tax Effect Accounting Standard”) from the beginning of the fiscal year, changed the presentation method so that deferred tax assets are presented under investments and other assets and deferred tax liabilities under non-current liabilities, and revised the related tax-effect accounting notes.」
The company confirmed in its annual report that it applied the revisions to the tax effect accounting standard from the beginning of the current consolidated fiscal year and changed the presentation classifications and notes for deferred tax assets and liabilities. - FY2019-Q3RestatedAnnual report
「The Partial Amendments to Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other 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.」
The company has continued to disclose that it applied the revisions to the tax effect accounting standard from the beginning of the first quarter of the consolidated fiscal year and changed the presentation classifications of deferred tax assets and liabilities. - FY2019-Q1First statedAnnual report
「The partial amendments 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, and deferred tax liabilities under non-current liabilities.」
The company applied partial revisions to the tax effect accounting standard and related provisions from the beginning of the first quarter of the consolidated fiscal year commencing on 1 April 2018, changing the presentation classifications of deferred tax assets and liabilities.