Adoption of Guidance on Recoverability of Deferred Tax Assets
First written in FY2018-Q1. 4 of 5 entries say "Restated". Latest entry: FY2022.
124 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「The company has applied the Partial Amendments to Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the 90th fiscal year. The key management indicators and other information for the 88th and 89th fiscal years have been presented after retrospective application of those standards.」
This reconfirms that the partial amendments to the accounting standards for tax effect accounting were applied from the beginning of the 90th fiscal year. - FY2020RestatedAnnual 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.」
This reconfirms the continued application of the guidance on the recoverability of deferred tax assets in the full-year disclosures. - 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.」
This reiterates in the full-year disclosures that the application guidance on the recoverability of deferred tax assets has been applied from the current fiscal year. - 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.」
This reiterates that the application guidance on the recoverability of deferred tax assets has been applied from the first quarter. - 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.」
As additional information, this states that the application guidance on the recoverability of deferred tax assets under Japanese accounting standards has been applied from the current first quarter.