Japan Pure Chemical (4973) · PolicyAdvanced
Application of the Implementation Guidance on Recoverability of Deferred Tax Assets
First written in FY2017-Q3. 1 of 3 entries say "Restated". Latest entry: FY2018.
3entries
2years
0from disclosures
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Guidance on assessing the recoverability of deferred tax assetsA theme 281 companies write about · 0 as a headwind · 11 as a tailwind
3 other companies' latest entry also says "Advanced".
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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 281 threads.Full recordFilings, disclosures and news, newest first
- FY2018AdvancedAnnual report
「The “Accounting Standard Implementation Guidance on Recoverability of Deferred Tax Assets” (ASBJ Guidance No. 26, last revised 16 February 2018) will be applied from the beginning of the fiscal year ending March 2019.」
The company newly disclosed plans to apply the revised guidance on the recoverability of deferred tax assets from the beginning of the fiscal year ending March 2019. - FY2017RestatedAnnual report
「We have applied the Implementation Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) from the current fiscal year.」
The accounting guidance on the recoverability of deferred tax assets has been applied from the current fiscal year. - FY2017-Q3First statedAnnual report
「The Company has applied the Application Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) from the first quarter accounting period.」
The accounting guidance on the recoverability of deferred tax assets was applied from the first quarter accounting period.