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Ryohin Keikaku (7453) · PolicyRestated

Application of Guidance on the Recoverability of Deferred Tax Assets

First written in FY2017-Q3. 5 of 8 entries say "Restated". Latest entry: FY2020.

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ProgressHeldSoftenedWorseRestatedFY2017-Q3 – FY2018-Q1RestatedFY2019-Q4 – FY20202017: 220172018: 120182019: 320192020: 22020
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Guidance on the Recoverability of Deferred Tax AssetsA theme 276 companies write about · 0 as a headwind · 11 as a tailwind

124 other companies' latest entry also says "Restated".

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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 276 threads.
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  1. FY2020RestatedAnnual report

    「The partial amendments to the “Accounting Standard for Tax Effect Accounting” (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and related standards have been applied from the beginning 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 presentation method based on the tax-effect accounting amendments continues to be used in the current fiscal year.
  2. FY2020-Q1RestatedAnnual report

    「The partial amendments to the “Accounting Standard for Tax Effect Accounting” (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and related standards have been applied from the beginning of the first-quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」

    The presentation method based on the tax-effect accounting amendments applied from the previous fiscal year continues to be used.
  3. FY2019-Q4RestatedAnnual report

    「The partial amendments to the “Accounting Standard for Tax Effect Accounting” (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and related standards have been applied from the beginning of the first-quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」

    The presentation method based on the tax-effect accounting amendments applied from the previous fiscal year continues to be used.
  4. FY2019-Q3AchievedAnnual report

    「The partial amendments to the “Accounting Standard for Tax Effect Accounting” (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and related standards have been applied from the beginning of the current first-quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」

    The tax-effect accounting amendments previously scheduled for application in the prior fiscal year were applied from the beginning of the current first quarter, changing the presentation of deferred tax assets and liabilities.
  5. FY2019ReframedAnnual 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. The revised guidance is scheduled to be applied from the beginning of the fiscal year ending February 2020.」

    The applicable guidance was updated from the previous implementation guidance to the tax-effect accounting guidance revised in 2018, with application scheduled from the beginning of the fiscal year ending February 2020.
  6. FY2018-Q1RestatedAnnual report

    「We have applied “Implementation Guidance on Recoverability of Deferred Tax Assets” (ASBJ Guidance No. 26, dated 28 March 2016) from the first-quarter consolidated accounting period.」

    The Company continues to apply, from the first quarter, the accounting policy of applying the implementation guidance on the recoverability of deferred tax assets.
  7. FY2017-Q4RestatedAnnual report

    「We have applied “Implementation Guidance on Recoverability of Deferred Tax Assets” (ASBJ Guidance No. 26, dated 28 March 2016) from the first-quarter consolidated accounting period.」

    The Company continues to apply, from the first quarter, the accounting policy of applying the implementation guidance on the recoverability of deferred tax assets.
  8. FY2017-Q3First 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 the recoverability of deferred tax assets was applied from the first quarter of the consolidated fiscal year.
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Application of Guidance on the Recoverability of Deferred Tax Assets | RYOHIN KEIKAKU CO.,LTD. (7453) | Komori