Application of guidance on the recoverability of deferred tax assets
First written in FY2018-Q1. 4 of 7 entries say "Restated". Latest entry: FY2020.
124 other companies' latest entry also says "Restated".
- FY2020RestatedAnnual report
「The partial revision of the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and other standards have been applied from the beginning of the current consolidated fiscal year, and the presentation method for deferred tax assets has been changed to investments and other assets.」
The tax-effect accounting standards have been applied from the beginning of the fiscal year, and the presentation category for deferred tax assets has been changed. This has also been confirmed in the full-year results. - FY2020-Q3RestatedAnnual report
「The partial revision of the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and other standards have been applied from the beginning of the first quarter of the consolidated fiscal period. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The tax-effect accounting standards and other guidance have continued to be disclosed as applied from the beginning of the fiscal period, with the presentation categories for deferred tax assets and liabilities changed. - FY2020-Q1AchievedAnnual report
「The partial revision of the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and other standards have been applied from the beginning of the first quarter of the current consolidated fiscal period. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The tax-effect accounting standards and other guidance revised in 2018, which had been scheduled for application in the previous fiscal year, were applied from the beginning of the first quarter of the consolidated fiscal period. The presentation categories have also been changed. - FY2019ReframedAnnual report
「It will be applied from the beginning of the fiscal year ending February 2020.」
In addition to the disclosure that the existing Accounting Guidance on the Recoverability of Deferred Tax Assets had already been applied, the guidance related to tax-effect accounting revised in 2018 is scheduled to be applied from the beginning of the fiscal year ending February 2020. - 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 full-year notes also confirm that the Accounting Guidance on the Recoverability of Deferred Tax Assets has been applied from the current consolidated fiscal year. - FY2018-Q2RestatedAnnual report
「We have applied “Implementation Guidance on Recoverability of Deferred Tax Assets” (ASBJ Guidance No. 26, dated 28 March 2016) from the first-quarter consolidated accounting period.」
The application of the Accounting Guidance on the Recoverability of Deferred Tax Assets from the first quarter has been reiterated. - FY2018-Q1First statedAnnual report
「The Implementation Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) has been adopted from the beginning of the first quarter consolidated accounting period.」
The implementation guidance on the recoverability of deferred tax assets has been applied from the first quarter of the current fiscal year.