Adopting the Implementation Guidance on Recoverability of Deferred Tax Assets
First written in FY2017-Q2. 5 of 8 entries say "Restated". Latest entry: FY2019.
124 other companies' latest entry also says "Restated".
- FY2019RestatedAnnual report
「The company adopted the “Partial Amendments to Accounting Standard for Tax Effect Accounting” (Accounting Standard No. 28, 16 February 2018) from the beginning of the current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities, and the notes relating to tax-effect accounting have also been revised.」
The annual report confirmed that the revision concerning tax effect accounting was applied from the beginning of the current fiscal year. - FY2019-Q3RestatedAnnual report
「We have applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and other standards from the beginning of the first quarter of the consolidated fiscal period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The application of the revision concerning tax effect accounting from the beginning of the first quarter was repeated. - FY2019-Q2RestatedAnnual report
「We have applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and other standards from the beginning of the first quarter of the consolidated fiscal period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The application of the revision concerning tax effect accounting from the beginning of the first quarter was repeated in the second quarter. - FY2019-Q1AchievedAnnual report
「We have applied the Partial Amendments to Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and related standards from the beginning of the first quarter. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The revision concerning tax effect accounting, which had been scheduled for application in the previous fiscal year, was applied from the beginning of the first quarter of the current fiscal year. - FY2018Revised application guidance scheduled for application in the following fiscal yearAnnual report
「“Application Guidance on Accounting Standards for Tax Effect Accounting” (Accounting Standards Application Guidance No. 28, 16 February 2018) and “Application Guidance on Assessing the Recoverability of Deferred Tax Assets” (Accounting Standards Application Guidance No. 26, 16 February 2018)」
The revised version of the previously applied guidance on assessing the recoverability of deferred tax assets, revised on 16 February 2018, was scheduled to be applied from the beginning of the fiscal year ending June 2019, and the amount of its impact was under assessment. - FY2017RestatedAnnual 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 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 the Application Guidance on the Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) from the first quarter of the current fiscal year.」
The application, from the first quarter, of the application guidance on the recoverability of deferred tax assets is reiterated. - FY2017-Q2First statedAnnual report
「We have applied the Application Guidance on the Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) from the first quarter of the current fiscal year.」
The Application Guidance on Accounting Standards for Assessing the Recoverability of Deferred Tax Assets has been applied from the first quarter of the current fiscal year.