Adoption of the Application Guidance on the Recoverability of Deferred Tax Assets
First written in FY2018-Q1. 5 of 7 entries say "Restated". Latest entry: FY2019.
30 other companies' latest entry also says "Dropped".
- FY2019DroppedAnnual reportThis filing does not explicitly explain the application of the implementation guidance on the recoverability of deferred tax assets in prior fiscal years.
- FY2019-Q3RestatedAnnual report
「The Company has 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 consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The Company continues to disclose the application of the standards and other guidance for tax-effect accounting and the change in the presentation classification of deferred tax assets and liabilities. - FY2019-Q2RestatedAnnual report
「The Company has 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 consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The Company applied the accounting standards and other guidance for tax-effect accounting from the beginning of the first quarter of the current consolidated fiscal year and restated that it changed the presentation classification of deferred tax assets and liabilities. - 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 disclosed that it applied the implementation guidance on the recoverability of deferred tax assets from the current consolidated fiscal year. - FY2018-Q3RestatedAnnual report
「We have applied the Guidance on Accounting Standard for Recoverability of Deferred Tax Assets (Accounting Standards Implementation Guidance No. 26, 28 March 2016) from the first quarter of the consolidated fiscal year.」
The Company restated that it has applied the implementation guidance on the recoverability of deferred tax assets from the first quarter. - FY2018-Q2RestatedAnnual report
「We have applied the Guidance on Accounting Standard for Recoverability of Deferred Tax Assets (Accounting Standards Implementation Guidance No. 26, 28 March 2016) from the first quarter of the consolidated fiscal year.」
The Company restated that it has applied the implementation guidance on the recoverability of deferred tax assets from the first quarter. - 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.」
The guidance on the recoverability of deferred tax assets was adopted from the first quarter.