Application of guidance on the recoverability of deferred tax assets
First written in FY2017-Q3. 5 of 6 entries say "Restated". Latest entry: FY2023-Q1.
123 other companies' latest entry also says "Restated".
- FY2023-Q1RestatedAnnual report
「Certain subsidiaries estimate a reasonable effective tax rate after applying tax-effect accounting to profit before income taxes for the consolidated fiscal year, and calculate quarterly income tax expense by multiplying quarterly profit before income taxes by that estimated effective tax rate.」
The method of calculating quarterly income tax expense at certain subsidiaries using the estimated annual effective tax rate has continued. - FY2022-Q3RestatedAnnual report
「Certain subsidiaries estimate a reasonable effective tax rate after applying tax-effect accounting to profit before income taxes for the consolidated fiscal year, and calculate quarterly income tax expense by multiplying quarterly profit before income taxes by that estimated effective tax rate.」
The method of calculating quarterly income tax expense at certain subsidiaries using the estimated annual effective tax rate has continued. - FY2022-Q2RestatedAnnual report
「Certain subsidiaries estimate a reasonable effective tax rate after applying tax-effect accounting to profit before income taxes for the consolidated fiscal year, and calculate quarterly income tax expense by multiplying quarterly profit before income taxes by that estimated effective tax rate.」
Certain subsidiaries have continued to calculate quarterly income tax expense using the estimated annual effective tax rate. - FY2022-Q1RestatedAnnual report
「Certain subsidiaries estimate a reasonable effective tax rate after applying tax-effect accounting to profit before income taxes for the consolidated fiscal year, and calculate quarterly income tax expense by multiplying quarterly profit before income taxes by that estimated effective tax rate.」
Certain subsidiaries have continued to calculate quarterly income tax expense using the estimated annual effective tax rate. - 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 has also been confirmed in the annual financial statements. - FY2017-Q3First statedAnnual report
「We have applied the Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, March 28, 2016) from the first quarter of the consolidated fiscal year.」
Applied the guidance on the recoverability of deferred tax assets from the first quarter of the consolidated fiscal year.