Adoption of Guidance on the Recoverability of Deferred Tax Assets
First written in FY2017-Q1. 3 of 5 entries say "Restated". Latest entry: FY2018.
30 other companies' latest entry also says "Dropped".
- FY2018DroppedAnnual report
「【注記事項】」
前年度まで記載されていた繰延税金資産の回収可能性に関する適用指針の適用について、当年度の本文では明示的な記載がない。 - FY2017RestatedAnnual 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 application guidance on the recoverability of deferred tax assets from the current consolidated fiscal year is reiterated. - FY2017-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.」
第１四半期連結会計期間から適用した繰延税金資産の回収可能性に関する適用指針を、第３四半期でも追加情報として再掲している。 - FY2017-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.」
第１四半期連結会計期間から適用した繰延税金資産の回収可能性に関する適用指針を、第２四半期でも追加情報として再掲している。 - FY2017-Q1First statedAnnual report
「The Company has applied the Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) from the beginning of the first quarter of the current consolidated fiscal year.」
The Company disclosed, as additional information, that it had applied the Guidance on Recoverability of Deferred Tax Assets from the first quarter of the current consolidated fiscal year.