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Shin-Etsu Chemical (4063) · PolicyRestated

Application of Guidance on the Recoverability of Deferred Tax Assets

First written in FY2017-Q1. 3 of 4 entries say "Restated". Latest entry: FY2017.

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ProgressHeldSoftenedWorseRestatedFY2017-Q1 – FY20172016: 220162017: 22017
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Guidance on Recoverability of Deferred Tax AssetsA theme 273 companies write about · 0 as a headwind · 10 as a tailwind

124 other companies' latest entry also says "Restated".

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Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 273 threads.
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  1. 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 Implementation Guidance on Recoverability of Deferred Tax Assets from the current fiscal year was disclosed.
  2. 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.」

    The implementation guidance on the recoverability of deferred tax assets applied from the first quarter continued to be applied in the third quarter.
  3. 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.」

    The implementation guidance on the recoverability of deferred tax assets applied from the first quarter continued to be applied in the second quarter.
  4. 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 implementation guidance on the recoverability of deferred tax assets was applied from the first quarter of the consolidated fiscal year.
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Application of Guidance on the Recoverability of Deferred Tax Assets | Shin-Etsu Chemical Co.,Ltd. (4063) | Komori