Application of guidance on the recoverability of deferred tax assets
First written in FY2017-Q2. 4 of 9 entries say "Restated". Latest entry: FY2020-Q3.
30 other companies' latest entry also says "Dropped".
- FY2020-Q3DroppedAnnual reportThis quarterly report contains no new disclosure concerning the Implementation Guidance on Recoverability of Deferred Tax Assets or the application of the guidance relating to tax effect accounting.
- FY2019RestatedAnnual report
「The company applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities are presented under non-current liabilities.」
The revisions relating to tax effect accounting, which had been scheduled for application in the previous fiscal year, were applied from the beginning of the fiscal year, and the change in presentation classifications can also be confirmed in the annual financial statements. - FY2019-Q3RestatedAnnual report
「The Company has applied the “Partial Amendments to Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018), etc. from the beginning of the first quarter of the current fiscal year, presenting deferred tax assets under investments and other assets and deferred tax liabilities under non-current liabilities.」
The revisions relating to tax effect accounting were applied from the beginning of the fiscal year, and the treatment of presenting deferred tax assets and liabilities in the prescribed classifications continues to be disclosed. - FY2019-Q2RestatedAnnual report
「The Company has applied the “Partial Amendments to Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018), etc. from the beginning of the first quarter of the current fiscal year, presenting deferred tax assets under investments and other assets and deferred tax liabilities under non-current liabilities.」
The revisions relating to tax effect accounting and the related presentation method, applied from the beginning of the first quarter of the previous consolidated fiscal year, continue to be presented in the second quarter. - FY2019-Q1AdvancedAnnual report
「The Company has 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 consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The revisions relating to tax effect accounting, which had been scheduled for application in the previous fiscal year, were actually applied from the beginning of the first quarter of the current consolidated fiscal year. - FY2018ReframedAnnual report
「The company plans to apply the Implementation Guidance on the Accounting Standard for Tax Effect Accounting (ASBJ Guidance No. 28, 16 February 2018) and 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 disclosure changed from continued disclosure of the previously applied guidance to disclosure of standards not yet applied, stating that the guidance revised in 2018 was scheduled to be applied from the fiscal year ending March 2019. - FY2018-Q1DroppedAnnual reportThis quarterly report contains no additional disclosure concerning the Implementation Guidance on Recoverability of Deferred Tax Assets.
- FY2017-Q3RestatedAnnual report
「We have applied the Guidance on Accounting Standard for the Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) from the beginning of the first quarter of the current consolidated fiscal year.」
The application of the Implementation Guidance on Recoverability of Deferred Tax Assets continues to be disclosed. - FY2017-Q2First statedAnnual report
「We have applied the Guidance on Accounting Standard for the Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) from the beginning of the first quarter of the current consolidated fiscal year.」
The application of the Implementation Guidance on Recoverability of Deferred Tax Assets from the beginning of the first quarter of the current consolidated fiscal year was additionally disclosed.