Application of guidance on the recoverability of deferred tax assets
First written in FY2017-Q3. 4 of 7 entries say "Restated". Latest entry: FY2020.
124 other companies' latest entry also says "Restated".
- FY2020RestatedAnnual report
「The company has applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and other standards from the beginning of the 66th fiscal year,」
The company continues to use the presentation and accounting treatment based on the revised standards related to tax-effect accounting. - FY2019RestatedAnnual report
「The Company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and related standards from the beginning of the current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities are presented under non-current liabilities.」
The company continues to apply the revisions to the tax-effect accounting standards from the beginning of the current consolidated fiscal year and to use the revised accounting treatment for presentation classifications. - FY2019-Q3RestatedAnnual report
「We have applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018) and related standards from the beginning of the first quarter 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.」
The company continues to apply the revised standards related to tax-effect accounting from the beginning of the first-quarter consolidated accounting period and to use the revised presentation classifications. - FY2019-Q1AchievedAnnual report
「The Company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting, Accounting Standard No. 28 dated 16 February 2018, and other standards from the beginning of the first quarter of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The company applied the revised standards related to tax-effect accounting, which had been scheduled for application in the previous fiscal year, from the beginning of the current quarter and changed the presentation classifications. - FY2018ReframedAnnual report
「The Implementation Guidance on Accounting Standard for Tax Effect Accounting and the Implementation Guidance on Recoverability of Deferred Tax Assets are scheduled to be applied from the beginning of the fiscal year ending March 2019.」
Regarding the previously applied guidance on the recoverability of deferred tax assets, the company plans to apply the guidance revised in 2018 from the fiscal year ending March 2019. - 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 company has also applied the implementation guidance on the recoverability of deferred tax assets to the full-year consolidated financial statements. - FY2017-Q3First statedAnnual report
「The “Guidance on Recoverability of Deferred Tax Assets” (ASBJ Guidance No. 26, 28 March 2016) has been applied from the first quarter of the current consolidated fiscal year.」
The guidance on the recoverability of deferred tax assets was applied from the first quarter.