Adoption of the Implementation Guidance on Recoverability of Deferred Tax Assets
First written in FY2017-Q2. 4 of 6 entries say "Restated". Latest entry: FY2019.
124 other companies' latest entry also says "Restated".
- FY2019RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, dated 16 February 2018, hereinafter the “Partial Amendments to the Tax Effect Accounting Standard”) were applied from the beginning of the 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 partial amendments to the accounting standard for tax-effect accounting were applied from the beginning of the period, and the presentation and related notes were changed. - FY2019-Q3RestatedAnnual report
「The Partial Amendments to Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other standards have been applied from the beginning of the first quarter of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The partial amendments to the accounting standard for tax-effect accounting were applied from the beginning of the period, and the presentation of deferred tax assets and liabilities was changed. - FY2019-Q2RestatedAnnual report
「The Partial Amendments to Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other standards have been applied from the beginning of the first quarter of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The partial amendments to the accounting standard for tax-effect accounting were applied from the beginning of the period, and the presentation of deferred tax assets and liabilities was changed. - FY2019-Q1ReframedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and related standards have been applied 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 disclosure shifted from the previous description of the guideline on the recoverability of deferred tax assets to the application of partial amendments to the accounting standard for tax-effect accounting and other changes, together with a change in presentation. - FY2017-Q3RestatedAnnual report
「We have 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 application of the guideline on the recoverability of deferred tax assets from the first quarter was reiterated. - FY2017-Q2First statedAnnual report
「We have 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.」
A new application guideline was applied from the first quarter of the consolidated accounting period, and its effects on income taxes and quarterly net loss were disclosed.