Application of Guidance on the Recoverability of Deferred Tax Assets
First written in FY2018-Q1. 3 of 5 entries say "Restated". Latest entry: FY2020-Q1.
30 other companies' latest entry also says "Dropped".
- FY2020-Q1DroppedAnnual report
「The “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018) and other relevant standards have been applied from the beginning of the first quarter of the current consolidated fiscal year, and deferred tax assets are presented under investments and other assets.」
The first-quarter report does not include the previous description concerning application of the “Implementation Guidance on Recoverability of Deferred Tax Assets”; instead, it describes the application of another amended standard concerning tax-effect accounting. - FY2018RestatedAnnual report
「The company has applied the Implementation Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) from the current consolidated fiscal year.」
The company continues to state that it applied the implementation guidance on the recoverability of deferred tax assets from the 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 continues to state 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 continues to state that it has applied the implementation guidance on the recoverability of deferred tax assets from the first quarter. - FY2018-Q1First statedAnnual report
「If political or economic conditions change in relevant regions, or events such as war, terrorism or major natural disasters occur, the Group's performance may be affected through booking cancellations and other factors.」
The company added a note stating that guidance on the recoverability of deferred tax assets was applied from the first quarter of the consolidated fiscal year.