Adoption of the implementation guidance on the recoverability of deferred tax assets
First written in FY2017-Q2. 4 of 6 entries say "Restated". Latest entry: FY2019.
Unisia Holdings Co. moved to the "Worse" side of this theme in 2020, 1 year after the typical company in this theme (2019).
3 other companies' latest entry also says "Reframed".
- FY2019ReframedAnnual report
「「『税効果会計に係る会計基準』の一部改正」を当連結会計年度の期首から適用し、繰延税金資産は投資その他の資産の区分に表示し」
従来の繰延税金資産の回収可能性に関する適用指針の記載から、税効果会計基準の一部改正の適用と表示区分変更の記載へと開示内容が置き換わっている。 - FY2019-Q3RestatedAnnual report
「We have adopted the partial revision of the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and related standards from the beginning of the first quarter of the fiscal year, and present deferred tax assets under investments and other assets.」
税効果会計に係る会計基準の一部改正等の適用と、繰延税金資産の表示区分を引き続き開示している。 - FY2019-Q2RestatedAnnual report
「We have adopted the partial revision of the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and related standards from the beginning of the first quarter of the fiscal year, and present deferred tax assets under investments and other assets.」
The Company has reiterated that it has applied the partial amendments to the accounting standard for tax effect accounting and other standards from the beginning of the first quarter of the consolidated fiscal year. - FY2017RestatedAnnual report
「The “Implementation Guidance on Recoverability of Deferred Tax Assets” (ASBJ Guidance No. 26, 28 March 2016) has been applied from the first quarter accounting period.」
The company continued to disclose the application of the guidance on the recoverability of deferred tax assets. - FY2017-Q3RestatedAnnual report
「The “Implementation Guidance on Recoverability of Deferred Tax Assets” (ASBJ Guidance No. 26, 28 March 2016) has been applied from the first quarter accounting period.」
第1四半期会計期間から同適用指針を適用していることを再掲している。 - FY2017-Q2First statedAnnual report
「The “Implementation Guidance on Recoverability of Deferred Tax Assets” (ASBJ Guidance No. 26, 28 March 2016) has been applied from the first quarter accounting period.」
The company states that it applied the implementation guidance on recoverability of deferred tax assets from the first quarter accounting period.