Application of the Guidance on Recoverability of Deferred Tax Assets
First written in FY2017-Q3. 1 of 3 entries say "Reframed", first in FY2018. 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.」
The partial revision to the accounting standard for tax effect accounting, which had been scheduled for application in the previous fiscal year, was actually applied from the beginning of the current consolidated fiscal year. - FY2018ReframedAnnual report
「The Company plans to apply the “Implementation Guidance on Recoverability of Deferred Tax Assets” (ASBJ Guidance No. 26, 16 February 2018) from the beginning of the fiscal year ending March 2019.」
The February 2018 amendment to the guidance of the same name is scheduled to be applied from the fiscal year ending March 2019, and its impact is expected to be immaterial. - 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 consolidated accounting period.」
The Guidance on Recoverability of Deferred Tax Assets was applied from the first quarter of the fiscal year under review.