Adoption of Partial Amendments to the Tax Effect Accounting Standards
First written in FY2019-Q1. 2 of 4 entries say "Restated". Latest entry: FY2021.
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- FY2021AchievedAnnual report
「The company has applied the partial amendment to the accounting standard for tax effect accounting and related standards from the beginning of the 139th fiscal year」
The company reports that the partial amendment to the accounting standard for tax effect accounting has been applied from the beginning of the 139th fiscal year. - FY2019RestatedAnnual report
「The company applied the partial amendment to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, dated 16 February 2018) and related standards from the beginning of the consolidated fiscal year, changing the presentation of deferred tax assets to the investments and other assets category and deferred tax liabilities to the non-current liabilities category, and also changing the notes relating to tax effect accounting.」
The annual report also confirms that the partial amendment to the accounting standard for tax effect accounting was applied from the beginning of the consolidated fiscal year. - FY2019-Q2RestatedAnnual report
「The Company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting and other relevant standards 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 reiterates that it applied the partial amendment to the accounting standard for tax effect accounting from the beginning of the first quarter of the consolidated fiscal year and changed the presentation categories for deferred tax assets and liabilities. - 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, while deferred tax liabilities are presented under non-current liabilities.」
The Company applied the revised tax-effect accounting standards from the beginning of the first quarter and changed the presentation of deferred tax assets and liabilities.