Planned Adoption of New Implementation Guidance on Tax Effect Accounting for the Fiscal Year Ending February 2020
First written in FY2019. 3 of 5 entries say "Restated". Latest entry: FY2020.
14 other companies' latest entry also says "Restated".
- FY2020RestatedAnnual report
「The company adopted the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018) and other changes 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.」
It has been reconfirmed that the planned partial amendments to the accounting standards related to tax-effect accounting and other changes were adopted from the beginning of the current consolidated fiscal year. - FY2020-Q3RestatedAnnual report
「The Company has applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter consolidated accounting period, and presents deferred tax assets under investments and other assets.」
It has been reconfirmed that the partial amendments to the accounting standards related to tax-effect accounting and other changes were adopted from the beginning of the first quarter of the consolidated fiscal year. - FY2020-Q2RestatedAnnual report
「The Company has applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter consolidated accounting period, and presents deferred tax assets under investments and other assets.」
The second quarter reconfirms that the planned partial amendments to the accounting standards related to tax-effect accounting and other changes were adopted from the beginning of the first quarter of the consolidated 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 planned partial amendments to the accounting standards related to tax-effect accounting and other changes were adopted from the beginning of the current first quarter of the consolidated fiscal year. - FY2019First statedAnnual report
「“Guidance on Application of Accounting Standard for Tax Effect Accounting” (ASBJ Guidance No. 28, 16 February 2018)」
The guidance on tax-effect accounting issued on 16 February 2018 was scheduled for adoption from the beginning of the fiscal year ending February 2020, and the amount of its impact was under evaluation.