Application of Guidance on the Recoverability of Deferred Tax Assets
First written in FY2017-Q1. 2 of 5 entries say "Restated". Latest entry: FY2019.
16 other companies' latest entry also says "Achieved".
- FY2019AchievedAnnual report
「The company adopted the “Partial Amendments to Accounting Standard for Tax Effect Accounting” (Accounting Standard No. 28, 16 February 2018) from the beginning of the current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities, and the notes relating to tax-effect accounting have also been revised.」
2018年改正の税効果会計基準等を2019年12月期の期首から適用し、繰延税金資産・負債の表示方法等を変更している。 - FY2018改訂適用指針の未適用Annual report
「「繰延税金資産の回収可能性に関する適用指針」（企業会計基準適用指針第26号 2018年２月16日）」
繰延税金資産の回収可能性に関する改訂適用指針について、2019年12月期首から適用予定で、影響額を評価中としている。 - FY2017-Q3RestatedAnnual report
「We have applied the Guidance on Accounting Standard for Recoverability of Deferred Tax Assets (Accounting Standards Implementation Guidance No. 26, 28 March 2016) from the first quarter of the consolidated fiscal year.」
繰延税金資産の回収可能性に関する適用指針を第1四半期連結会計期間から適用していることを追加情報で再掲している。 - FY2017-Q2RestatedAnnual report
「We have applied the Guidance on Accounting Standard for Recoverability of Deferred Tax Assets (Accounting Standards Implementation Guidance No. 26, 28 March 2016) from the first quarter of the consolidated fiscal year.」
繰延税金資産の回収可能性に関する適用指針を第1四半期連結会計期間から適用していることを追加情報で再掲している。 - FY2017-Q1First statedAnnual report
「If political or economic conditions change in relevant regions, or events such as war, terrorism or major natural disasters occur, the Group's performance may be affected through booking cancellations and other factors.」
The guidance on recoverability of deferred tax assets has been applied from the first quarter of the current consolidated fiscal year.