Adoption of Guidance on Recoverability of Deferred Tax Assets
First written in FY2017-Q1. 5 of 6 entries say "Restated". Latest entry: FY2019-Q3.
124 other companies' latest entry also says "Restated".
- FY2019-Q3RestatedAnnual report
「We have applied the “Partial Amendments to Accounting Standard for Tax Effect Accounting” (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other standards from the beginning of the first quarter of the current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The accounting policy applying the partial amendments to the accounting standard for tax effect accounting from the beginning of the first three-month consolidated accounting period is reiterated. - FY2018RestatedAnnual 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.」
The application of the Application Guideline on the Recoverability of Deferred Tax Assets is reiterated in the annual financial statements. - 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.」
The application of the Application Guideline on the Recoverability of Deferred Tax Assets is reiterated in the annual financial statements. - 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.」
The application of the Application Guideline on the Recoverability of Deferred Tax Assets is reiterated. - FY2017-Q2RestatedAnnual 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 application of the Application Guideline on the Recoverability of Deferred Tax Assets is reiterated. - FY2017-Q1First statedAnnual report
「The company has applied the Implementation Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, dated 28 March 2016) from the first quarter of the current consolidated accounting period.」
The Application Guideline on the Recoverability of Deferred Tax Assets was applied from the current three-month consolidated accounting period.