Adoption of the Guidance on Recoverability of Deferred Tax Assets
First written in FY2017-Q3. 3 of 4 entries say "Restated". Latest entry: FY2021.
128 other companies' latest entry also says "Restated".
- FY2021RestatedAnnual report
「In determining the recoverability of deferred tax assets, the Company classifies itself based on the Application Guidelines on the Recoverability of Deferred Tax Assets and recognizes deferred tax assets after taking into account estimated future taxable income…」
The Company continues to estimate and classify the recoverability of deferred tax assets based on the application guidelines. - FY2019RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and other standards were applied from the beginning of the current consolidated fiscal year」
The partial amendments to the accounting standard for tax effect accounting were applied from the beginning of the fiscal year, and the presentation classification of deferred tax assets and liabilities was changed. - FY2017RestatedAnnual report
「The Application Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) has been applied from the current consolidated fiscal year.」
The Company has applied the implementation guidance on the recoverability of deferred tax assets from the current consolidated fiscal year. - FY2017-Q3First statedAnnual report
「We have applied the “Implementation Guidance on Recoverability of Deferred Tax Assets” (ASBJ Guidance No. 26, dated 28 March 2016) from the beginning of the first quarter of the current fiscal year.」
The guidance on recoverability of deferred tax assets has been applied from the first quarter of the fiscal year.