Guidance on the Recoverability of Deferred Tax Assets
First written in FY2017-Q2. 1 of 4 entries say "Restated". Latest entry: FY2019-Q1.
16 other companies' latest entry also says "Achieved".
- FY2019-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, from the beginning of the first quarter of the current consolidated fiscal year, certain amendments to the tax-effect accounting standards that had been scheduled for application in the previous fiscal year. - FY2018Plans to apply the revised tax-effect accounting guideline from the fiscal year beginning March 2019Annual report
「The application date for the Application Guidance on Accounting Standard for Tax Effect Accounting and related guidance is the beginning of the fiscal year ending March 2019.」
For the existing guidance on the recoverability of deferred tax assets, the company plans to apply the guidance revised in February 2018 from the fiscal year beginning March 2019. - FY2017-Q3RestatedAnnual report
「We have applied “Implementation Guidance on Recoverability of Deferred Tax Assets” (ASBJ Guidance No. 26, dated 28 March 2016) from the first-quarter consolidated accounting period.」
The application of the guidance on the recoverability of deferred tax assets is described again. - FY2017-Q2First statedAnnual report
「We have applied “Implementation Guidance on Recoverability of Deferred Tax Assets” (ASBJ Guidance No. 26, dated 28 March 2016) from the first-quarter consolidated accounting period.」
The new application guidance on the recoverability of deferred tax assets was applied from the first quarter.