Adoption of Guidance on the Recoverability of Deferred Tax Assets
First written in FY2017-Q2. 4 of 7 entries say "Restated". Latest entry: FY2019.
124 other companies' latest entry also says "Restated".
- FY2019RestatedAnnual report
「The “Partial Amendments to ‘Accounting Standard for Tax Effect Accounting’” (ASBJ Statement No. 28, 16 February 2018) have been applied from the beginning of the current consolidated fiscal year, and deferred tax assets are presented under investments and other assets.」
The full-year disclosure confirms the continued application of the tax-effect accounting revisions applied from the previous quarter and the change in the presentation classification of deferred tax assets. - FY2019-Q3RestatedAnnual report
「We applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and related standards from the beginning of the first quarter. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The disclosure reiterates that the revisions related to tax-effect accounting were applied from the beginning of the first quarter of the current consolidated fiscal year and that the presentation classification of deferred tax assets and liabilities was changed. - FY2019-Q1AchievedAnnual report
「The Company adopted the Partial Amendments to Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and related standards from the beginning of the first quarter, and presents deferred tax assets under investments and other assets and deferred tax liabilities under non-current liabilities.」
The tax-effect accounting revisions scheduled for application in the previous full-year report were applied from the beginning of the current quarter, and the presentation classification of deferred tax assets and liabilities was changed. - FY2018ReframedAnnual report
「The company plans to apply, from the beginning of the fiscal year ending March 2019, the “Guidance on Application of Accounting Standard for Tax Effect Accounting” (ASBJ Guidance No. 28, 16 February 2018) and the “Guidance on Recoverability of Deferred Tax Assets” (ASBJ Guidance No. 26, 16 February 2018).」
The disclosure states that the revised guidance on the recoverability of deferred tax assets, which had previously been applied, and other related guidance revised in 2018 are scheduled to be applied from the beginning of the next consolidated 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 guidance on the recoverability of deferred tax assets is being reconfirmed for the full fiscal year. - FY2017-Q3RestatedAnnual report
「We have applied the Implementation Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) from the first quarter of the current consolidated fiscal year.」
Reiterating that the Accounting Standard Guidance on Recoverability of Deferred Tax Assets has been applied from the first-quarter consolidated accounting period. - FY2017-Q2First statedAnnual report
「We have applied the Implementation Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) from the first quarter of the current consolidated fiscal year.」
Applied the guidance on the recoverability of deferred tax assets from the first quarter of the consolidated fiscal year.