Application of the Guidance on Recoverability of Deferred Tax Assets
First written in FY2017-Q2. 3 of 4 entries say "Restated". Latest entry: FY2019-Q2.
123 other companies' latest entry also says "Restated".
- FY2019-Q2RestatedAnnual report
「The Company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The disclosure continues to state that the partial amendments to the accounting standard for tax effect accounting and other standards were applied from the beginning of the first quarter consolidated accounting period. - 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 disclosure continues to state that Accounting Standard for Application Guidance No. 26 was applied from the current consolidated fiscal year. - FY2017-Q3RestatedAnnual report
「We have applied the Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, March 28, 2016) from the first quarter of the consolidated fiscal year.」
The disclosure continues to state that Accounting Standard for Application Guidance No. 26 was applied from the first quarter consolidated accounting period. - FY2017-Q2First statedAnnual report
「We have applied the Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, March 28, 2016) from the first quarter of the consolidated fiscal year.」
The disclosure states that Accounting Standard for Application Guidance No. 26 was applied from the first quarter consolidated accounting period.