Review of Accounting Treatment for the Recoverability of Deferred Tax Assets
First written in FY2017-Q4. 3 of 6 entries say "Restated". Latest entry: FY2025.
2 other companies' latest entry also says "Other".
- FY2025Decrease in deferred tax assetsAnnual report
「Deferred tax assets decreased as a result of the review of their recoverability, declining by ¥123.312 million from the end of the previous fiscal year.」
Following a review of the recoverability of deferred tax assets, the balance decreased by ¥123.312 million from the end of the previous fiscal year. - FY2019RestatedAnnual report
「The company applied the partial amendment to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) from the current fiscal year and changed its presentation methods. Accordingly, the key management indicators and other information for fiscal years 42, 43, and 44 reflect retrospective application of the amended accounting standard and related requirements.」
The application of the amendments to the tax-effect accounting standards and their retrospective application to prior-period indicators are reaffirmed. - FY2018-Q3RestatedAnnual report
「The company has applied the Accounting Standard Application Guidance on the Recoverability of Deferred Tax Assets from the first quarter accounting period. As a result, retained earnings increased by ¥37.101 million.」
The application of the Accounting Standard Application Guidance on the Recoverability of Deferred Tax Assets and the resulting increase in retained earnings are reaffirmed. - FY2017RestatedAnnual report
「Retained earnings increased following the recognition of net income and a partial revision of the accounting treatment for the recoverability of deferred tax assets.」
It is reaffirmed that the revision of the accounting treatment for the recoverability of deferred tax assets contributed to the increase in retained earnings. - FY2018-Q1AdvancedAnnual report
「The company has applied the "Guidance on Recoverability of Deferred Tax Assets" (Accounting Standards Implementation Guidance No. 26, 28 March 2016; hereinafter, the "Recoverability Guidance") from the first quarter and has revised part of its accounting treatment for the recoverability of deferred tax assets.」
The application of the guidance from the first quarter accounting period and the resulting partial revision of accounting methods are reaffirmed. Deferred tax assets and retained earnings at the beginning of the period increased by ¥37.101 million. - FY2017-Q4First statedAnnual report
「The company has applied the "Guidance on Recoverability of Deferred Tax Assets" (Accounting Standards Implementation Guidance No. 26, 28 March 2016; hereinafter, the "Recoverability Guidance") from the first quarter and has revised part of its accounting treatment for the recoverability of deferred tax assets.」
The company applied the Accounting Standard Application Guidance on the Recoverability of Deferred Tax Assets from the first quarter accounting period and partially revised its accounting methods. As a result, deferred tax assets and retained earnings at the beginning of the period increased by ¥37.101 million.