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Optimus Group (9268) · PolicyFirst stated

Change in Presentation Classification Following Amendments to Tax-Effect Accounting Standards

First written in FY2019-Q1. . Latest entry: FY2019-Q1.

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Change in Presentation Classification of Deferred Taxes Following Amendments to the Tax-Effect Accounting StandardA theme 703 companies write about · 0 as a headwind · 0 as a tailwind

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  1. 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 related standards from the beginning of the first quarter. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」

    Revisions to standards relating to tax-effect accounting and other changes were applied from the beginning of the fiscal year, and the presentation categories for deferred tax assets and liabilities were changed.
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Change in Presentation Classification Following Amendments to Tax-Effect Accounting Standards | OPTIMUS GROUP COMPANY LIMITED (9268) | Komori