Application of Guidance on Recoverability of Deferred Tax Assets
First written in FY2017-Q3. 2 of 3 entries say "Restated". Latest entry: FY2019-Q2.
122 other companies' latest entry also says "Restated".
- FY2019-Q2RestatedAnnual report
「We have applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard 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 disclose the change in the presentation classification of deferred tax assets and liabilities following the partial revision of the accounting standard for tax-effect accounting. - 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 applied the implementation guidance on the recoverability of deferred tax assets from the current consolidated fiscal year. - FY2017-Q3First statedAnnual report
「The company has applied, from the first quarter of the current consolidated fiscal year, the “Guidance on Recoverability of Deferred Tax Assets” (ASBJ Guidance No. 26, dated 28 March 2016).」
The guidance on the recoverability of deferred tax assets was applied from the first quarter of the consolidated fiscal year.