Anest Iwata (6381) · PolicyRestated
Response to the Implementation Guidance on Recoverability of Deferred Tax Assets
First written in FY2017-Q3. 1 of 2 entries say "Restated". Latest entry: FY2017.
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Guidance on Recoverability of Deferred Tax AssetsA theme 276 companies write about · 0 as a headwind · 11 as a tailwind
124 other companies' latest entry also says "Restated".
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Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 276 threads.Full recordFilings, disclosures and news, newest first
- FY2017RestatedAnnual report
「As a result, at the beginning of the current consolidated fiscal year, deferred tax assets under investments and other assets and retained earnings each increased by ¥11.811 million.」
The annual report confirms the application of the Recoverability Guidance for deferred tax assets and its impact on retained earnings at the beginning of the period. - FY2017-Q3First statedAnnual report
「We have applied the "Guidance on Recoverability of Deferred Tax Assets" (ASBJ Guidance No. 26, 28 March 2016, hereinafter the "Recoverability Guidance") from the beginning of the first quarter of the first consolidated fiscal year and revised part of the accounting treatment for the recoverability of deferred tax assets.」
Following application of the Recoverability Guidance, part of the accounting treatment was revised, increasing deferred tax assets and retained earnings at the beginning of the period by ¥11.811 million each.