Adoption of the Revised Tax-Effect Accounting Standard and Changes in Presentation
First written in FY2019-Q1. 2 of 3 entries say "Restated". Latest entry: FY2020.
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- FY2020RestatedAnnual report
「The Company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and related standards from the beginning of fiscal year 51. The key management indicators and other data for fiscal year 50 have therefore been restated retrospectively after applying those accounting standards and related standards.」
The application of the revised tax-effect accounting standard and the retrospective application to prior-year indicators continue to be disclosed. - FY2019RestatedAnnual report
「The Company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and related standards from the beginning of the current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The application of the revised tax-effect accounting standard and the change in the presentation categories for deferred tax assets and liabilities are also confirmed in the annual results. - FY2019-Q1First statedAnnual report
「The “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (Accounting Standard No. 28, 16 February 2018) and related standards have been applied from the beginning of the first quarter of the current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The Company describes for the first time the application, from the beginning of the first quarter of the current fiscal year, of the revised accounting standard for tax-effect accounting and the resulting change in the presentation categories for deferred tax assets and liabilities.