Application of Guidance on the Recoverability of Deferred Tax Assets
First written in FY2017-Q1. 4 of 5 entries say "Restated". Latest entry: FY2019.
124 other companies' latest entry also says "Restated".
- FY2019RestatedAnnual report
「From the beginning of the fiscal year, 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, hereinafter the Partial Amendments to the Tax Effect Accounting Standard), changed the presentation of deferred tax assets to the investments and other assets classification and deferred tax liabilities to the non-current liabilities classification, and revised the notes relating to tax effect accounting.」
The partial amendments to the accounting standards for tax-effect accounting were applied to the full-year financial statements, and the change in the presentation classification of deferred tax assets continued to be disclosed. - FY2019-Q3RestatedAnnual report
「We have adopted the partial revision of the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and related standards from the beginning of the first quarter of the fiscal year, and present deferred tax assets under investments and other assets.」
The application of partial amendments to the accounting standards for tax-effect accounting and the change in the presentation classification of deferred tax assets continued to be disclosed. - FY2017-Q3RestatedAnnual report
「The Implementation Guidance on the Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) has been applied from the first quarter of the consolidated fiscal year.」
The guidance on the recoverability of deferred tax assets continued to be disclosed as additional information from the first quarter onward. - FY2017-Q2RestatedAnnual report
「The Implementation Guidance on the Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) has been applied from the first quarter of the consolidated fiscal year.」
The guidance on the recoverability of deferred tax assets continued to be disclosed as additional information from the first quarter onward. - FY2017-Q1First statedAnnual report
「The Company has applied the Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) from the beginning of the first quarter of the current consolidated fiscal year.」
The company applied the Implementation Guidance on Recoverability of Deferred Tax Assets from the first quarter of the current consolidated fiscal year.