Adoption of the Implementation Guidance on Recoverability of Deferred Tax Assets
First written in FY2017-Q3. 2 of 3 entries say "Restated". Latest entry: FY2019-Q2.
124 other companies' latest entry also says "Restated".
- FY2019-Q2RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, dated 16 February 2018), among other standards, have been applied from the beginning of the first quarter. Key management indicators for the six months ended the second quarter and the previous fiscal year have been restated following the retrospective application of these accounting standards and other relevant standards.」
The company reconfirmed that the amendments to the standards concerning tax-effect accounting and other related changes were applied from the beginning of the first quarter. - 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 disclosed that it applied the implementation guidance on the recoverability of deferred tax assets from the current consolidated fiscal year. - FY2017-Q3First statedAnnual report
「The “Application Guidance on Recoverability of Deferred Tax Assets” (ASBJ Guidance No. 26, 28 March 2016) has been applied from the first quarter of the current consolidated accounting period.」
The company applied the accounting guidance on the recoverability of deferred tax assets from the first quarter.