Application of the implementation guidance on recoverability of deferred tax assets
First written in FY2017-Q2. 2 of 4 entries say "Restated". Latest entry: FY2018.
Banners moved to the "Worse" side of this theme in 2018.
0 other companies' latest entry also says "Reframed".
- FY2018ReframedAnnual report
「“Implementation Guidance on Recoverability of Deferred Tax Assets” (Accounting Standards Implementation Guidance No. 26, final revision 16 February 2018, Accounting Standards Board of Japan)」
The revised version of the previously applied guideline is scheduled to be applied from the beginning of the fiscal year ending March 2019, and has been disclosed as not applied in the current fiscal year. - FY2017RestatedAnnual report
「The Group has applied the Application Guideline on the Recoverability of Deferred Tax Assets (Accounting Standards Application Guideline No. 26, 28 March 2016) 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
「The Group has applied the Application Guideline on the Recoverability of Deferred Tax Assets (Accounting Standards Application Guideline No. 26, 28 March 2016) from the first quarter of the consolidated fiscal year.」
Restates that the application guidance on the recoverability of deferred tax assets was applied from the first quarter of the consolidated fiscal year. - FY2017-Q2First statedAnnual report
「The Group has applied the Application Guideline on the Recoverability of Deferred Tax Assets (Accounting Standards Application Guideline No. 26, 28 March 2016) from the first quarter of the consolidated fiscal year.」
The guidance on the recoverability of deferred tax assets was applied from the first quarter of the current consolidated fiscal year.