Implementation Guidance on Recoverability of Deferred Tax Assets
First written in FY2017-Q2. 3 of 5 entries say "Restated". Latest entry: FY2021.
124 other companies' latest entry also says "Restated".
- FY2021RestatedAnnual report
「(2) Planned adoption date The standards will be adopted from the beginning of the fiscal year ending March 2022. (3) Impact of adoption of the accounting standards The impact of adopting the Accounting Standard for Revenue Recognition and related standards on the financial statements is currently being assessed.」
Continues to state that the Accounting Standard for Revenue Recognition and related standards are scheduled to be applied from the beginning of the fiscal year ending March 2022, with the impact on the financial statements still being assessed. - FY2018Revised guidance not yet applied, with application planned for the following fiscal yearAnnual 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)」
Discloses that the 2018 revisions to the Application Guidance on Recoverability of Deferred Tax Assets have not yet been applied and are scheduled to be applied from the beginning of the fiscal year ending March 2019. - FY2017RestatedAnnual report
「We have applied the Implementation Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) from the current fiscal year.」
Reconfirms the application in the full-year financial statements of the Application Guidance on Recoverability of Deferred Tax Assets. - FY2017-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 application of the guidance on the recoverability of deferred tax assets is described again. - FY2017-Q2First statedAnnual report
「The Company has applied the Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) from the first quarter of the current consolidated fiscal year.」
The implementation guidance on the recoverability of deferred tax assets was applied from the first quarter of the current fiscal year.