Adoption of the Implementation Guidance on Recoverability of Deferred Tax Assets
First written in FY2018-Q1. 2 of 4 entries say "Restated". Latest entry: FY2019-Q1.
30 other companies' latest entry also says "Dropped".
- FY2019-Q1DroppedAnnual report
「The company's overseas consolidated subsidiaries, excluding those in the United States, have applied IFRS 15, Revenue from Contracts with Customers, from the first quarter of the current consolidated fiscal year.」
The guidance on the recoverability of deferred tax assets, which had been included previously, was not repeated this time, while the application of IFRS 15 was newly disclosed. - FY2018-Q3RestatedAnnual report
「We have applied the Guidance on Accounting Standard for Recoverability of Deferred Tax Assets (Accounting Standards Implementation Guidance No. 26, 28 March 2016) from the first quarter of the consolidated fiscal year.」
The company continued to disclose the application of the guidance on the recoverability of deferred tax assets. - FY2018-Q2RestatedAnnual report
「We have applied the Guidance on Accounting Standard for Recoverability of Deferred Tax Assets (Accounting Standards Implementation Guidance No. 26, 28 March 2016) from the first quarter of the consolidated fiscal year.」
The company continued to disclose the application of the guidance on the recoverability of deferred tax assets. - FY2018-Q1First statedAnnual report
「The Implementation Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) has been adopted from the beginning of the first quarter consolidated accounting period.」
The company disclosed that it had applied the guidance on the recoverability of deferred tax assets from the first quarter of the current consolidated fiscal year.