Application of Partial Amendments to the Accounting Standard for Tax Effect Accounting
First written in FY2019-Q3. 1 of 2 entries say "Restated". Latest entry: FY2019.
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- FY2019RestatedAnnual report
「The company has applied the partial amendment to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) from the beginning of the current consolidated fiscal year and changed the presentation method so that deferred tax assets are presented under investments and other assets and deferred tax liabilities under non-current liabilities.」
The company has continued to apply the partial amendments to the accounting standards for tax-effect accounting from the beginning of the current consolidated fiscal year. - FY2019-Q3First statedAnnual report
「The partial revision of the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, dated 16 February 2018) and other standards have been applied from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The company applied the partial amendments to the accounting standards for tax-effect accounting and related standards from the beginning of the first quarter, and disclosed a change in the presentation categories for deferred tax assets and liabilities.