Adoption of Guidance on the Recoverability of Deferred Tax Assets
First written in FY2017-Q3. 3 of 4 entries say "Restated". Latest entry: FY2018-Q3.
124 other companies' latest entry also says "Restated".
- FY2018-Q3RestatedAnnual report
「Tax expense is calculated by reasonably estimating the effective tax rate after applying tax-effect accounting to pretax income for the consolidated fiscal year that includes the first quarter of the current fiscal year, and multiplying pretax quarterly income by that estimated effective tax rate.」
Quarterly tax-effect accounting, including the application of the accounting guidance on the recoverability of deferred tax assets, continues. - 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 accounting guidance on the recoverability of deferred tax assets is disclosed as a full-year accounting policy. - FY2018-Q1RestatedAnnual report
「We have applied “Implementation Guidance on Recoverability of Deferred Tax Assets” (ASBJ Guidance No. 26, dated 28 March 2016) from the first-quarter consolidated accounting period.」
The application of the accounting guidance on the recoverability of deferred tax assets continues to be disclosed. - FY2017-Q3First statedAnnual report
「We have applied the “Implementation Guidance on Recoverability of Deferred Tax Assets” (ASBJ Guidance No. 26, 28 March 2016) from the first quarter of the current consolidated fiscal year.」
It has newly been disclosed that the application guidance on the recoverability of deferred tax assets was applied from the first quarter of the current consolidated fiscal year.