Adoption of the Application Guidance on Recoverability of Deferred Tax Assets
First written in FY2017-Q1. 3 of 4 entries say "Restated". Latest entry: FY2019-Q3.
124 other companies' latest entry also says "Restated".
- FY2019-Q3RestatedAnnual report
「We have adopted the partial revision of the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and related standards from the beginning of the first quarter of the fiscal year, and present deferred tax assets under investments and other assets.」
繰延税金資産の表示区分を変更する税効果会計基準等の適用が、追加情報として引き続き記載されている。 - FY2017-Q3RestatedAnnual report
「The Implementation Guidance on the Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) has been applied from the first quarter of the consolidated fiscal year.」
繰延税金資産の回収可能性に関する適用指針の適用が追加情報として引き続き記載されている。 - FY2017-Q2RestatedAnnual report
「The Implementation Guidance on the Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) has been applied from the first quarter of the consolidated fiscal year.」
繰延税金資産の回収可能性に関する適用指針の適用が追加情報として引き続き記載されている。 - FY2017-Q1First statedAnnual report
「The Company has applied the Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) from the beginning of the first quarter of the current consolidated fiscal year.」
The implementation guidance on the recoverability of deferred tax assets was adopted from the first quarter of the current consolidated fiscal year.