Adoption of Guidance on Recoverability of Deferred Tax Assets
First written in FY2018-Q1. 3 of 6 entries say "Restated". Latest entry: FY2020.
Artner moved to the "Worse" side of this theme in 2020, 1 year after the typical company in this theme (2019).
5 other companies' latest entry also says "Reframed".
- FY2020ReframedAnnual report
「The company has applied, from the beginning of the current fiscal year, the Partial Amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018), and presents deferred tax assets under investments and other assets.」
The change in the tax-effect accounting standard applied in the previous fiscal year is described in the current fiscal year as a change in the presentation method. - FY2019DroppedAnnual report
「The company's financial statements are prepared in accordance with the Ordinance on Terminology, Forms and Preparation Methods of Financial Statements, etc. (Ordinance of the Ministry of Finance No. 59 of 1963).」
The current notes to the financial statements do not include the disclosure, provided through the previous fiscal year, regarding the initial application of the Implementation Guidance on Recoverability of Deferred Tax Assets. - FY2018RestatedAnnual report
「We have applied the Implementation Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) from the current fiscal year.」
The company also states in its annual financial statements that it applied the Implementation Guidance on Recoverability of Deferred Tax Assets from the current fiscal year. - FY2018-Q3RestatedAnnual report
「The Company has applied the “Implementation Guidance on Recoverability of Deferred Tax Assets” (ASBJ Guidance No. 26, 28 March 2016) from the first quarter of the fiscal year.」
The company continues to disclose in its quarterly notes that it applied the Implementation Guidance on Recoverability of Deferred Tax Assets from the first quarter accounting period. - FY2018-Q2RestatedAnnual report
「The Company has applied the “Implementation Guidance on Recoverability of Deferred Tax Assets” (ASBJ Guidance No. 26, 28 March 2016) from the first quarter of the fiscal year.」
The company continues to disclose in its quarterly notes that it applied the Implementation Guidance on Recoverability of Deferred Tax Assets from the first quarter accounting period. - FY2018-Q1First statedAnnual report
「We have applied the Implementation Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March Heisei 28) from the first quarter accounting period.」
The company has disclosed for the first time that it applied, from the first quarter accounting period, the Implementation Guidance on Recoverability of Deferred Tax Assets under Japanese accounting standards.