Guidance on assessing the recoverability of deferred tax assets
First written in FY2018-Q1. 3 of 4 entries say "Restated". Latest entry: FY2018.
124 other companies' latest entry also says "Restated".
- FY2018RestatedAnnual report
「「繰延税金資産の回収可能性に関する適用指針」（企業会計基準適用指針第26号 平成28年３月28日）を当連結会計年度から適用している。」
The application of the guidance on the recoverability of deferred tax assets is also disclosed for the full year. - FY2018-Q3RestatedAnnual report
「We have applied the Guidance on Accounting Standard for the 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.」
繰延税金資産の回収可能性に関する適用指針を第1四半期から適用したことを再度開示している。 - FY2018-Q2RestatedAnnual report
「We have applied the Guidance on Accounting Standard for the 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.」
繰延税金資産の回収可能性に関する適用指針を第1四半期から適用したことを再度開示している。 - FY2018-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 consolidated fiscal year.」
Discloses application of the guidance on the recoverability of deferred tax assets from the current quarter.