Application of Guidance on the Recoverability of Deferred Tax Assets
First written in FY2018-Q2. 2 of 3 entries say "Restated". Latest entry: FY2018.
124 other companies' latest entry also says "Restated".
- 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 application of the relevant accounting guidance concerning the recoverability of deferred tax assets and the resulting revision of accounting treatments continues to be disclosed. - 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 application of the relevant accounting guidance concerning the recoverability of deferred tax assets and the resulting revision of accounting treatments continues to be disclosed. - 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.」
From the first quarter of the fiscal year, the Company applied the relevant accounting guidance and revised certain accounting treatments related to the recoverability of deferred tax assets. The impact on retained earnings at the beginning of the fiscal year was disclosed as immaterial.