Application of guidance on the recoverability of deferred tax assets
First written in FY2018-Q1. 5 of 9 entries say "Restated". Latest entry: FY2021.
30 other companies' latest entry also says "Dropped".
- FY2021DroppedAnnual reportThe additional information for FY2021 does not describe the Implementation Guidance on the Recoverability of Deferred Tax Assets as a newly applicable requirement.
- FY2020-Q3RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and other standards were adopted from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under fixed liabilities.」
The company continues to describe in additional information the revised standards and other requirements relating to tax-effect accounting, which have been applied since the previous quarter, as well as the presentation categories for deferred tax assets and liabilities. - FY2020-Q2RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and other standards were adopted from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under fixed liabilities.」
The company continues to describe in additional information the revised standards and other requirements relating to tax-effect accounting, which have been applied since the previous quarter, as well as the presentation categories for deferred tax assets and liabilities. - FY2020-Q1AchievedAnnual report
「We have applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting and other relevant standards from the beginning of the first quarter of the current fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The company has disclosed that it applied the revised standards and other requirements relating to tax-effect accounting, which had been scheduled for application in the previous fiscal year, from the beginning of the first quarter of the current consolidated fiscal year. - FY2019Discloses the planned adoption of the revised versionAnnual report
「The company plans to apply it from the beginning of the fiscal year ending February 2020.」
The company has disclosed that it plans to apply the revised guidance on tax-effect accounting and the recoverability of deferred tax assets, revised on 16 February 2018, from the beginning of the fiscal year ending February 2020, and is assessing the impact. - FY2018RestatedAnnual 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 company continues to state in its annual report that it has applied the Implementation Guidance on the Recoverability of Deferred Tax Assets. - 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 continues to state in additional information that it has applied the Implementation Guidance on the Recoverability of Deferred Tax Assets since the first quarter of the consolidated fiscal year. - FY2018-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.」
The company continues to state in additional information that it has applied the Implementation Guidance on the Recoverability of Deferred Tax Assets since the first quarter of the consolidated 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.」
Beginning with the first quarter of the current consolidated fiscal year, the company applied Accounting Standards Implementation Guidance No. 26, Recoverability of Deferred Tax Assets.