Application of the Guidance on the Recoverability of Deferred Tax Assets
First written in FY2017-Q2. 4 of 8 entries say "Restated". Latest entry: FY2026.
2 other companies' latest entry also says "Other".
- FY2026New standard scheduled for adoption in 2028Annual report
「“Accounting Standard for Leases” … (2) Scheduled application date The standard is scheduled to apply from the beginning of the fiscal year ending March 2028.」
The company has disclosed plans to apply the new Japanese accounting standard for leases from the beginning of the fiscal year ending March 2028. - FY2019-Q3RestatedAnnual report
「We have applied the “Partial Amendments to Accounting Standard for Tax Effect Accounting” (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other standards from the beginning of the first quarter of the current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The accounting treatment applying the amendments to the accounting standard for income taxes from the first quarter, which had been scheduled for application in the previous fiscal year, continues to be disclosed. - FY2019-Q2RestatedAnnual report
「We have applied the “Partial Amendments to Accounting Standard for Tax Effect Accounting” (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other standards from the beginning of the first quarter of the current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The accounting treatment applying the amendments to the accounting standard for income taxes from the first quarter, which had been scheduled for application in the previous fiscal year, continues to be disclosed in the second quarter. - FY2019-Q1AchievedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other standards have been applied from the first quarter of the current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The amendments to the accounting standard for income taxes that were scheduled to apply from the following fiscal year were actually applied from the beginning of the first quarter of the current fiscal year. - FY2018Revised version scheduled for adoption in the following fiscal yearAnnual report
「The implementation guidance on accounting standards for tax effect accounting and related guidance were revised, in principle retaining the substance of the Japan Accounting Association's practical guidance on tax effect accounting when it was transferred to the Accounting Standards Board of Japan, with the revisions considered necessary. …The revised guidance will be applied from the beginning of the fiscal year ending March 2019.」
The Company has disclosed plans to apply the revised version of the implementation guidance on the recoverability of deferred tax assets and related guidance from the beginning of the fiscal year ending March 2019. - 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 company continued to disclose the application of the guidance on the recoverability of deferred tax assets. - 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.」
The continued application of the implementation guidance on the recoverability of deferred tax assets has been disclosed. - 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.」
The Implementation Guidance on Recoverability of Deferred Tax Assets has been applied since the first quarter of fiscal 2016.