Application of Guidance on the Recoverability of Deferred Tax Assets
First written in FY2017-Q2. 3 of 7 entries say "Restated". Latest entry: FY2020.
30 other companies' latest entry also says "Dropped".
- FY2020DroppedAnnual report
「(Change in accounting policy) There are no applicable matters.」
The individual statement previously provided regarding the application of the implementation guidance on the recoverability of deferred tax assets is not evident in the current fiscal year's description of changes in accounting policies. - FY2019RestatedAnnual report
「The company applied the partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) from the beginning of the fiscal year and changed the presentation of deferred tax assets to investments and other assets.」
The company applied the partial amendments to the accounting standard for tax effect accounting and continued to present deferred tax assets under investments and other assets. - FY2019-Q2RestatedAnnual report
「We have applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (Accounting Standard for Business Enterprises No. 28, dated 16 February 2018) and other standards from the beginning of the first quarter accounting period, and deferred tax assets are presented under investments and other assets.」
The company applied the partial amendments to the accounting standard for tax effect accounting and continued to present deferred tax assets under investments and other assets. - FY2019-Q1ReframedAnnual report
「We have applied from the beginning of the first quarter the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and related standards, and present deferred tax assets under investments and other assets.」
The description changed from the previous statement regarding the implementation guidance on the recoverability of deferred tax assets to an explanation of the application of partial amendments to the accounting standard for tax effect accounting and a change in the presentation category for deferred tax assets. - FY2017RestatedAnnual report
「We have applied the Implementation Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) from the current fiscal year.」
The company continued to state that it had applied the implementation guidance on the recoverability of deferred tax assets from the current fiscal year. - FY2017-Q3AdvancedAnnual report
「In the third-quarter accounting period, the company reviewed the recoverability of deferred tax assets, wrote down deferred tax assets and recognized ¥105.051 million in tax expense.」
The company added specific accounting treatment involving a review of the recoverability of deferred tax assets and a ¥105.051 million write-down. - FY2017-Q2First statedAnnual report
「The Company has applied the “Implementation Guidance on Recoverability of Deferred Tax Assets” (ASBJ Guidance No. 26, 28 March 2016) from the first quarter of the fiscal year.」
The company added a note stating that it had applied, from the first-quarter accounting period, the implementation guidance on the recoverability of deferred tax assets.