Planned 2020 application of the implementation guidance on tax effect accounting
First written in FY2019. 1 of 3 entries say "Achieved", first in FY2020-Q1. Latest entry: FY2020.
14 other companies' latest entry also says "Restated".
- FY2020RestatedAnnual report
「The partial revision of the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) was applied from the beginning of the current consolidated fiscal year. Deferred tax assets are now presented under investments and other assets, and the notes relating to tax-effect accounting have been revised.」
The tax-effect accounting revisions applied in the previous fiscal year continue as the accounting presentation policy for the current fiscal year. - FY2020-Q1AchievedAnnual report
「The “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018) and other relevant standards have been applied from the beginning of the first quarter of the current consolidated fiscal year, and deferred tax assets are presented under investments and other assets.」
The tax-effect accounting revisions scheduled for application from the beginning of the fiscal year ending February 2020 were actually applied from the beginning of the current first quarter consolidated accounting period. - FY2019First statedAnnual report
「The Accounting Standard Implementation Guidance for Tax Effect Accounting and related guidance will be applied from the beginning of the fiscal year ending February 2020. The impact of applying the Accounting Standard Implementation Guidance for Tax Effect Accounting and related guidance on the consolidated financial statements is currently being evaluated.」
The Company disclosed that it plans to apply the revised tax-effect accounting guidance from the beginning of the fiscal year ending February 2020 and is evaluating the impact on the financial statements.