Application of Guidance on the Recoverability of Deferred Tax Assets
First written in FY2017-Q2. 3 of 4 entries say "Restated". Latest entry: FY2019.
124 other companies' latest entry also says "Restated".
- FY2019RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018), among others, have been applied from the beginning of the consolidated fiscal year under review. Accordingly, the key management indicators and other information for the previous consolidated fiscal year have been presented after retrospective application of these accounting standards and related standards.」
The company has applied the Partial Amendments to Accounting Standards for Tax Effect Accounting and related guidance from the beginning of the consolidated fiscal year. - 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 continues to apply the application guidance on the recoverability of deferred tax assets. - FY2017-Q3RestatedAnnual report
「We have applied “Implementation Guidance on Recoverability of Deferred Tax Assets” (ASBJ Guidance No. 26, dated 28 March 2016) from the first-quarter consolidated accounting period.」
The company restates that it has applied the application guidance on the recoverability of deferred tax assets from the first quarter. - FY2017-Q2First statedAnnual report
「We have applied “Implementation Guidance on Recoverability of Deferred Tax Assets” (ASBJ Guidance No. 26, dated 28 March 2016) from the first-quarter consolidated accounting period.」
The new application guidance on the recoverability of deferred tax assets was applied from the first quarter.