Adoption of Guidance on the Recoverability of Deferred Tax Assets
First written in FY2017-Q1. 4 of 7 entries say "Restated". Latest entry: FY2019-Q3.
124 other companies' latest entry also says "Restated".
- FY2019-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.」
The company continues to disclose the revised standards concerning tax effect accounting and the presentation classification of deferred tax assets that have been applied since the previous quarter. - FY2019-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 company continues to disclose the revised standards concerning tax effect accounting and the presentation classification of deferred tax assets that have been applied since the previous quarter. - FY2019-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 revised standards and other guidance concerning tax effect accounting, which were scheduled for application in the following fiscal year, were applied from the beginning of the first quarter of the current consolidated fiscal year. The presentation classification of deferred tax assets was also changed. - FY2018ReframedAnnual report
「The Application Guidance on Accounting Standard for Tax Effect Accounting and other guidance will be applied from the beginning of the fiscal year ending October 2019.」
The company plans to apply, from the following fiscal year onward, the guidance revised in 2018 and other guidance concerning the recoverability of deferred tax assets that had previously been applied. - FY2017-Q3RestatedAnnual report
「We have applied the Guidance on Accounting Standard for Recoverability of Deferred Tax Assets (Accounting Standards Implementation Guidance No. 26, 28 March 2016) from the first quarter of the consolidated fiscal year.」
The company continues to disclose the guidance on the recoverability of deferred tax assets that has been applied since the previous quarter. - FY2017-Q2RestatedAnnual report
「We have applied the Guidance on Accounting Standard for Recoverability of Deferred Tax Assets (Accounting Standards Implementation Guidance No. 26, 28 March 2016) from the first quarter of the consolidated fiscal year.」
The company continues to disclose the guidance on the recoverability of deferred tax assets that has been applied since the previous quarter. - FY2017-Q1First statedAnnual report
「If political or economic conditions change in relevant regions, or events such as war, terrorism or major natural disasters occur, the Group's performance may be affected through booking cancellations and other factors.」
The implementation guidance on the recoverability of deferred tax assets was applied from the first quarter of the consolidated fiscal year.