Application of Guidance on the Recoverability of Deferred Tax Assets
First written in FY2018-Q2. 4 of 5 entries say "Restated". Latest entry: FY2020-Q2.
124 other companies' latest entry also says "Restated".
- FY2020-Q2RestatedAnnual report
「The company has applied the Partial Amendments to Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and related standards from the beginning of the first quarter of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The fact that the company applied the partial amendments to the accounting standard for tax effect accounting and related standards from the beginning of the first quarter of the consolidated fiscal year has been reproduced. - FY2018RestatedAnnual report
「The company has applied the Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016, hereinafter the “Recoverability Guidance”) from the current consolidated fiscal year and has revised part of its accounting treatment for the recoverability of deferred tax assets.」
The fact that the company applied the Guidance on Recoverability of Deferred Tax Assets from the current consolidated fiscal year has been reproduced. - FY2018-Q4RestatedAnnual report
「We have applied the "Guidance on Recoverability of Deferred Tax Assets" (ASBJ Guidance No. 26, 28 March 2016, hereinafter the "Recoverability Guidance") from the beginning of the first quarter of the first consolidated fiscal year and revised part of the accounting treatment for the recoverability of deferred tax assets.」
The accounting treatment applying the guidance on the recoverability of deferred tax assets from the first quarter of the consolidated fiscal year has been reproduced. - FY2018-Q3RestatedAnnual report
「We have applied the "Guidance on Recoverability of Deferred Tax Assets" (ASBJ Guidance No. 26, 28 March 2016, hereinafter the "Recoverability Guidance") from the beginning of the first quarter of the first consolidated fiscal year and revised part of the accounting treatment for the recoverability of deferred tax assets.」
The accounting treatment applying the guidance on the recoverability of deferred tax assets from the first quarter of the consolidated fiscal year has been reproduced. - FY2018-Q2First statedAnnual report
「We have applied the "Guidance on Recoverability of Deferred Tax Assets" (ASBJ Guidance No. 26, 28 March 2016, hereinafter the "Recoverability Guidance") from the beginning of the first quarter of the first consolidated fiscal year and revised part of the accounting treatment for the recoverability of deferred tax assets.」
The applicable guidance was adopted from the first quarter of the consolidated fiscal year, increasing deferred tax assets and retained earnings at the beginning of the period by ¥6.120 million.