Adoption of the Implementation Guidance on Recoverability of Deferred Tax Assets
First written in FY2017-Q2. 2 of 4 entries say "Restated". Latest entry: FY2018.
Press Kogyo moved to the "Worse" side of this theme in 2018, 1 year before the typical company in this theme (2019).
5 other companies' latest entry also says "Reframed".
- FY2018ReframedAnnual report
「Implementation Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, final revision dated 16 February 2018)」
The focus of the disclosure shifted from restating the previously applied guidance to disclosing an unapplied standard, stating that the revised guidance issued in 2018 was scheduled to be applied 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.」
Application of the Implementation Guidance on Recoverability of Deferred Tax Assets was also confirmed in the annual disclosure. - FY2017-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 statement that the Implementation Guidance on Recoverability of Deferred Tax Assets was applied from the first quarter of the consolidated fiscal year is restated. - FY2017-Q2First statedAnnual report
「The Implementation Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) has been applied from the first quarter of the consolidated fiscal year.」
It is stated that the Implementation Guidance on Recoverability of Deferred Tax Assets was applied from the first quarter of the consolidated fiscal year.