dip (2379) · PolicyRestated
Adoption of the Implementation Guidance on Recoverability of Deferred Tax Assets
First written in FY2018-Q2. 1 of 3 entries say "Reframed", first in FY2019. Latest entry: FY2021.
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Guidance on Recoverability of Deferred Tax AssetsA theme 276 companies write about · 0 as a headwind · 11 as a tailwind
124 other companies' latest entry also says "Restated".
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Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 276 threads.Full recordFilings, disclosures and news, newest first
- FY2021RestatedAnnual report
「The standard is scheduled to be adopted from the beginning of the fiscal year ending February 2023.」
The company continues to disclose that the revenue recognition standard and accounting standard for fair value measurement, among others, are scheduled to be applied from the beginning of the fiscal year ending February 2023 and that the impact is being assessed. - FY2019Changed to disclosure of the revised guidance not yet appliedAnnual report
「The company plans to apply the “Implementation Guidance on Recoverability of Deferred Tax Assets” (Accounting Standards Implementation Guidance No. 26, 16 February 2018) from the beginning of the fiscal year ending February 2020.」
The disclosure has changed from describing the previously applied guidance to disclosing the accounting standard not yet applied, stating that the 2018 revised guidance is scheduled to be applied from the beginning of the fiscal year ending February 2020. - FY2018-Q2First statedAnnual 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 states that it applied the Implementation Guidance on Recoverability of Deferred Tax Assets from the first quarter accounting period.