Application of the Implementation Guidance on Recoverability of Deferred Tax Assets
First written in FY2018-Q1. 3 of 4 entries say "Restated". Latest entry: FY2020.
124 other companies' latest entry also says "Restated".
- FY2020RestatedAnnual report
「The Company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other standards from the beginning of the 34th fiscal year. The key management indicators for the 33rd fiscal year have therefore been calculated after retrospective application of these accounting standards and other related standards.」
The Company has reaffirmed in its annual disclosure that it applied the partial amendments to the Accounting Standard for Tax Effect Accounting and other standards from the beginning of the 34th fiscal year. - FY2018-Q3RestatedAnnual report
「The Company has applied the Application Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) from the first quarter accounting period.」
The Company has reiterated that it applied the same implementation guidance from the first-quarter accounting period. - FY2018-Q2RestatedAnnual report
「The Company has applied the Application Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) from the first quarter accounting period.」
The Company has reiterated in the second-quarter notes that it applied the same implementation guidance from the first-quarter accounting period. - FY2018-Q1First statedAnnual report
「We have applied the Implementation Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March Heisei 28) from the first quarter accounting period.」
Applied the implementation guidance on recoverability of deferred tax assets from the first quarter accounting period.