Application of Guidance on the Recoverability of Deferred Tax Assets
First written in FY2017-Q2. 2 of 4 entries say "Restated". Latest entry: FY2018.
The Kaneshita Construction moved to the "Worse" side of this theme in 2019, the same year as the typical company in this theme.
5 other companies' latest entry also says "Reframed".
- FY2018ReframedAnnual report
「“Implementation Guidance on Recoverability of Deferred Tax Assets” (Accounting Standards Implementation Guidance No. 26, final revision 16 February 2018, Accounting Standards Board of Japan)」
従来適用していた指針の改正後の内容が未適用の会計基準等として示され、平成31年12月期の期首から適用予定とされている。 - 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.」
前年度から適用された繰延税金資産の回収可能性に関する適用指針の適用が継続して開示されている。 - 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.」
前四半期に導入された繰延税金資産の回収可能性に関する適用指針の適用が、追加情報として継続して記載されている。 - FY2017-Q2First statedAnnual 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.」
The Company disclosed the adoption of guidance on the recoverability of deferred tax assets from the first quarter beginning 1 January 2017 as additional information.