Adoption of the Implementation Guidance on Recoverability of Deferred Tax Assets
First written in FY2018-Q1. 2 of 5 entries say "Restated". Latest entry: FY2020-Q1.
16 other companies' latest entry also says "Achieved".
- FY2020-Q1AchievedAnnual report
「We have applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting and other relevant standards from the beginning of the first quarter of the current fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The company applied the revised standards and other guidance relating to tax effect accounting, which had been scheduled for application in the previous consolidated fiscal year, from the beginning of the first quarter of the current consolidated fiscal year. - FY2019ReframedAnnual report
「Guidance on the Application of Accounting Standard for Tax Effect Accounting (Accounting Standards Application Guidance No. 28, 16 February 2018) Guidance on the Recoverability of Deferred Tax Assets (Accounting Standards Application Guidance No. 26, 16 February 2018) The guidance is scheduled to be applied from the beginning of the fiscal year ending March 2020.」
Based on the previous application of the guidance, the disclosure has changed to state that the revised 2018 guidance is scheduled to be applied from the beginning of the fiscal year ending March 2020. The company states that there will be no impact on the consolidated financial statements. - FY2018-Q3RestatedAnnual report
「We have applied the Guidance on Recoverability of Deferred Tax Assets (Accounting Standards Implementation Guidance No. 26, 28 March 2016) from the first-quarter consolidated accounting period.」
The company reconfirms that it has applied the same guidance from the first quarter of the current consolidated fiscal year. - FY2018-Q2RestatedAnnual report
「We have applied the Guidance on Recoverability of Deferred Tax Assets (Accounting Standards Implementation Guidance No. 26, 28 March 2016) from the first-quarter consolidated accounting period.」
The company reiterates that it has applied the same guidance from the first quarter of the current consolidated fiscal year. - FY2018-Q1First statedAnnual report
「The Implementation Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) has been adopted from the beginning of the first quarter consolidated accounting period.」
The company states that it has applied the guidance on the recoverability of deferred tax assets from the first quarter of the current consolidated fiscal year.