Application of the implementation guidance on the recoverability of deferred tax assets
First written in FY2017-Q1. 3 of 6 entries say "Restated". Latest entry: FY2019.
30 other companies' latest entry also says "Dropped".
- FY2019DroppedAnnual reportThe accounting standards and related notes for the current fiscal year contain no separate reference to the revised Implementation Guidance on Recoverability of Deferred Tax Assets that was listed as not yet applied in the previous fiscal year.
- FY2018Non-application of the revised implementation guidanceAnnual 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)」
The version of the Implementation Guidance on Recoverability of Deferred Tax Assets revised in February 2018, which had previously been stated as already applied, was listed as an accounting standard or other requirement not yet applied, with application scheduled from the beginning of the fiscal year ending September 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.」
The company stated in the additional information that it applied the Implementation Guidance on Recoverability of Deferred Tax Assets from the fiscal year. - FY2017-Q3RestatedAnnual report
「The company has applied, from the first quarter accounting period, the “Implementation Guidance on Recoverability of Deferred Tax Assets” (Accounting Standards Implementation Guidance No. 26, 28 March 2016).」
The company reiterated in the additional information that it has applied the Implementation Guidance on Recoverability of Deferred Tax Assets from the first quarter accounting period. - FY2017-Q2RestatedAnnual report
「The company has applied, from the first quarter accounting period, the “Implementation Guidance on Recoverability of Deferred Tax Assets” (Accounting Standards Implementation Guidance No. 26, 28 March 2016).」
The company reiterated in the additional information that it has applied the Implementation Guidance on Recoverability of Deferred Tax Assets from the first quarter accounting period. - FY2017-Q1First statedAnnual report
「We have applied the Implementation Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March Heisei 28) from the first quarter accounting period.」
The company disclosed that it applied, from the first quarter accounting period, the Implementation Guidance on Recoverability of Deferred Tax Assets.