Komori
Atom (7412) · PolicyRestated

Adoption of the Application Guidance on Recoverability of Deferred Tax Assets

First written in FY2017-Q2. 3 of 5 entries say "Restated". Latest entry: FY2019-Q1.

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ProgressHeldSoftenedWorseRestatedFY2017-Q2 – FY2019-Q12016: 120162017: 220172018: 22018
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Guidance on assessing the recoverability of deferred tax assetsA theme 316 companies write about · 0 as a headwind · 11 as a tailwind
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Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 316 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2019-Q1RestatedAnnual report

    「During the cumulative first quarter under review, there were no newly arising business or other risks, nor any material changes to the business or other risks described in the securities report for the preceding fiscal year.」

    There is no separate disclosure of a change concerning the Implementation Guidance on the Recoverability of Deferred Tax Assets revised in 2016 itself.
  2. FY2018DroppedAnnual report
    The application of the Implementation Guidance on the Recoverability of Deferred Tax Assets revised in March 2016, as stated in the previous filing, is not described as a separate accounting policy in this filing.
  3. 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 described again.
  4. FY2017-Q3RestatedAnnual report

    「The company has applied, from the first quarter of the current consolidated fiscal year, the “Guidance on Recoverability of Deferred Tax Assets” (ASBJ Guidance No. 26, dated 28 March 2016).」

    The application of the guidance on the recoverability of deferred tax assets is described again.
  5. FY2017-Q2First statedAnnual report

    「The company has applied, from the first quarter of the current consolidated fiscal year, the “Guidance on Recoverability of Deferred Tax Assets” (ASBJ Guidance No. 26, dated 28 March 2016).」

    The guidance on the recoverability of deferred tax assets was applied from the first quarter of the current consolidated fiscal year.
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