Adoption of the Application Guidance on Recoverability of Deferred Tax Assets
First written in FY2018-Q2. 4 of 5 entries say "Restated". Latest entry: FY2020-Q3.
124 other companies' latest entry also says "Restated".
- FY2020-Q3RestatedAnnual report
「We have applied the “Partial Amendments to Accounting Standards for Tax Effect Accounting” (ASBJ 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, while deferred tax liabilities are presented under non-current liabilities.」
The filing reiterates the application, from the beginning of the first quarter of the current consolidated fiscal year, of partial revisions to the accounting standards for tax effect accounting and other related standards, and the resulting change in the presentation of deferred tax assets and liabilities. - FY2020-Q2RestatedAnnual report
「The Company has applied the Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) from the first quarter of the current consolidated fiscal year.」
Reiterating that the Accounting Standard Guidance on Recoverability of Deferred Tax Assets has been applied from the first-quarter consolidated accounting period. - 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 implementation guidance on the recoverability of deferred tax assets from the current consolidated fiscal year is reiterated. - FY2018-Q3RestatedAnnual report
「The Company has applied the Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) from the first quarter of the current consolidated fiscal year.」
Reiterating that the Accounting Standard Guidance on Recoverability of Deferred Tax Assets has been applied from the first-quarter consolidated accounting period. - FY2018-Q2First statedAnnual report
「The Company has applied the Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) from the first quarter of the current consolidated fiscal year.」
The guidance on the recoverability of deferred tax assets has been applied from the first quarter.