Application of the Guidance on Recoverability of Deferred Tax Assets
First written in FY2017-Q3. 2 of 5 entries say "Restated". Latest entry: FY2019-Q3.
- FY2019-Q3RestatedAnnual report
「We have adopted the partial revision of the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and related standards from the beginning of the first quarter of the fiscal year, and present deferred tax assets under investments and other assets.」
The standards relating to tax-effect accounting applied from the first quarter and the presentation category for deferred tax assets are being reconfirmed. - FY2019-Q1AchievedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and other standards have been applied from the beginning of the first quarter of the current consolidated accounting period, and deferred tax assets are presented under investments and other assets.」
The standards and other guidance relating to tax-effect accounting that were scheduled to be applied in the previous fiscal year were actually applied from the first quarter beginning 1 April 2018. - FY2018ReframedAnnual report
「Scheduled application date for the Application Guidance on Tax Effect Accounting and related guidance: to be applied from the beginning of the fiscal year ending March 2019.」
The revised application guidance on the recoverability of deferred tax assets and other guidance is scheduled to be applied from the beginning of the fiscal year ending March 2019, and has not been applied in the current period. - 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 full-year disclosure also states that the Implementation Guidance on Recoverability of Deferred Tax Assets was applied. - 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.」
The application guidance on the recoverability of deferred tax assets has been applied from the first quarter of the current consolidated accounting period.