Adoption of Guidance on Recoverability of Deferred Tax Assets
First written in FY2017-Q2. 2 of 4 entries say "Restated". Latest entry: FY2018.
30 other companies' latest entry also says "Dropped".
- FY2018DroppedAnnual report
「(Change in accounting policy) There are no applicable matters.」
The Implementation Guidance on Recoverability of Deferred Tax Assets, which was disclosed through the previous fiscal year, is not separately disclosed in the accounting policy notes for the current fiscal year. - 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 application of the Implementation Guidance on Recoverability of Deferred Tax Assets continues to be disclosed as additional information for the full fiscal year. - FY2017-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 application of the Implementation Guidance on Recoverability of Deferred Tax Assets continues to be disclosed. - FY2017-Q2First statedAnnual 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 implementation guidance on the recoverability of deferred tax assets has been applied from the first quarter of the fiscal year.