Adoption of the Application Guidance on Recoverability of Deferred Tax Assets
First written in FY2017-Q4. 5 of 8 entries say "Restated". Latest entry: FY2019.
124 other companies' latest entry also says "Restated".
- FY2019RestatedAnnual report
「The partial revision of the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and related standards have been applied from the beginning of the current fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The revised standards and related guidance on tax effect accounting have been applied from the beginning of the current fiscal year. - FY2019-Q3RestatedAnnual report
「The Partial Amendments to Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other standards have been applied from the beginning of the first quarter of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The revised standards and related guidance on tax effect accounting applied from the previous quarter continue to be applied. - FY2019-Q2RestatedAnnual report
「The Partial Amendments to Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other standards have been applied from the beginning of the first quarter of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The revised standards and related guidance on tax effect accounting applied from the previous quarter continue to be applied. - FY2019-Q1AchievedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and related standards have been applied from the beginning of the first quarter of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The revised standards and related guidance on tax effect accounting, which had been scheduled for application in the previous fiscal year, were applied from the beginning of the first quarter of the fiscal year ending March 2019. - FY2018Revised guidance not yet appliedAnnual report
「The Guidance on Accounting Standards for Tax Effect Accounting and related guidance will be applied from the beginning of the fiscal year ending March 2019.」
The company disclosed plans to apply the revised guidance on tax effect accounting from the beginning of the fiscal year ending March 2019. - FY2017RestatedAnnual report
「The company has applied the Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) from the current fiscal year.」
The company continued to disclose the application of the guidance on the recoverability of deferred tax assets. - FY2018-Q1RestatedAnnual report
「We have applied the Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) from the first quarter of the current consolidated fiscal year.」
The company continued to disclose the application of the guidance on the recoverability of deferred tax assets from the first quarter of the current fiscal year. - FY2017-Q4First statedAnnual report
「We have applied the Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) from the first quarter of the current consolidated fiscal year.」
The company newly disclosed that it had applied the guidance on the recoverability of deferred tax assets from the first quarter of the current fiscal year.