Application of guidance on the recoverability of deferred tax assets
First written in FY2018-Q1. 4 of 5 entries say "Restated". Latest entry: FY2020.
124 other companies' latest entry also says "Restated".
- FY2020RestatedAnnual report
「“Accounting Standard for Revenue Recognition” (Accounting Standard No. 29, 30 March 2018)”“Scheduled to be applied from the beginning of the fiscal year ending February 2023.”“The impact is being assessed as of the time of preparation of these consolidated financial statements.”」
The company continues to disclose that it plans to apply the Accounting Standard for Revenue Recognition from the beginning of the fiscal year ending February 2023 and is assessing the impact. - FY2019RestatedAnnual report
「Scheduled to be applied from the beginning of the fiscal year ending February 2023.」
The company plans to apply the Accounting Standard for Revenue Recognition from the beginning of the fiscal year ending February 2023 and continues to assess the impact. - FY2018RestatedAnnual report
「The company has applied the Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) from the current fiscal year.」
The continued disclosure states that the Application Guidance on the Recoverability of Deferred Tax Assets was applied from the current fiscal year. - FY2018-Q3RestatedAnnual 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 company continued to disclose the application of the guidance on the recoverability of deferred tax assets from the first quarter of the current fiscal year. - 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.」
As additional information, it has been disclosed that the Application Guidance on the Recoverability of Deferred Tax Assets was applied from the first quarter of the current consolidated fiscal year.