Adoption of the implementation guidance on the recoverability of deferred tax assets
First written in FY2017-Q3. 1 of 3 entries say "Reframed", first in FY2018. Latest entry: FY2019-Q1.
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- FY2019-Q1AchievedAnnual report
「We have applied the Partial Amendments to Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, dated 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, and deferred tax liabilities under non-current liabilities.」
The future application of the revised accounting standard indicated at the end of the previous fiscal year was implemented from the beginning of the first-quarter consolidated accounting period. - FY2018ReframedAnnual report
「• “Guidance on Application of Accounting Standards for Tax Effect Accounting” (ASBJ Guidance No. 28, 16 February 2018) • “Guidance on Recoverability of Deferred Tax Assets” (ASBJ Guidance No. 26, 16 February 2018)」
The guidance on the recoverability of deferred tax assets has been replaced by the revised 2018 guidance as a matter scheduled for application from the following fiscal year. - FY2017-Q3First statedAnnual report
「The Implementation Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) has been adopted from the first quarter of the consolidated fiscal year.」
The guidance on the recoverability of deferred tax assets was applied from the first quarter.