Adoption of Guidance on the Recoverability of Deferred Tax Assets
First written in FY2017-Q3. 3 of 6 entries say "Restated". Latest entry: FY2019.
124 other companies' latest entry also says "Restated".
- FY2019RestatedAnnual report
「The Partial Amendments to Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and other standards have been applied from the beginning of the current consolidated fiscal year, and the financial position has been compared using figures for the end of the previous consolidated fiscal year after retrospective treatment.」
The annual report confirms that the tax-effect accounting-related standards were applied from the beginning of the current fiscal year. - FY2019-Q3RestatedAnnual report
「The Partial Amendments to Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and other standards have been applied from the first quarter of the current consolidated fiscal year, and the financial position has been compared and analysed with the previous consolidated fiscal year using figures after retrospective application of those accounting standards and other requirements.」
The application of the tax-effect accounting-related standards from the beginning of the first quarter of the current consolidated fiscal year has continued. - FY2019-Q1AchievedAnnual report
「The Partial Amendments to Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and other standards have been applied from the beginning of the first quarter of the current consolidated fiscal year, and the financial position has been compared and analysed with the previous consolidated fiscal year using figures after retrospective application of those accounting standards and other requirements.」
The application of the tax-effect accounting-related standards from the beginning of the fiscal year ending March 2019, which had been indicated as planned in the previous fiscal year, was implemented from the beginning of the first quarter of the current consolidated fiscal year. - FY2018ReframedAnnual report
「The Application Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, last revised on 16 February 2018 by the Accounting Standards Board of Japan) will be applied from the beginning of the fiscal year ending March 2019.」
It was indicated that the revised guidance on the recoverability of deferred tax assets was scheduled to be applied from the beginning of the fiscal year ending March 2019, and that the amount of its impact was being assessed. - FY2017RestatedAnnual 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 application of the Application Guidance on Recoverability of Deferred Tax Assets has also been confirmed in the annual report. - FY2017-Q3First statedAnnual report
「The “Application Guidance on Recoverability of Deferred Tax Assets” (ASBJ Guidance No. 26, 28 March 2016) has been applied from the first quarter of the current consolidated accounting period.」
The guidance on the recoverability of deferred tax assets was applied from the first quarter of the consolidated fiscal year.