Application of the Implementation Guidance on Recoverability of Deferred Tax Assets
First written in FY2017-Q2. 4 of 7 entries say "Restated". Latest entry: FY2019-Q3.
124 other companies' latest entry also says "Restated".
- FY2019-Q3RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and other standards were adopted 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 fixed liabilities.」
The disclosure continues to state that the revised tax-effect accounting standards have been applied from the beginning of the fiscal year. - FY2019-Q2RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and other standards were adopted 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 fixed liabilities.」
The disclosure continues to describe the application of the revised tax-effect accounting standards that were stated to have been adopted in the previous quarter. - FY2019-Q1AchievedAnnual report
「We have applied the partial amendments to the “Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018) from the beginning of the first quarter of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The revised tax-effect accounting standards that had been scheduled for adoption in the previous fiscal year were applied from the beginning of the current first-quarter consolidated accounting period. - FY2018ReframedAnnual report
「Scheduled date of adoption of the Implementation Guidance on Accounting Standards for Tax Effect Accounting, etc. The guidance will be applied from the beginning of the fiscal year ending March 2019. The company is currently evaluating the impact of adopting the Implementation Guidance on Accounting Standards for Tax Effect Accounting, etc., on the consolidated financial statements.」
The company plans to apply the revised tax-effect accounting guidance, which replaces the previously applied guidance on the recoverability of deferred tax assets, from the beginning of the fiscal year ending March 2019, and states that it is evaluating the impact. - 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 implementation guidance on the recoverability of deferred tax assets is also disclosed in the full-year financial statements. - FY2017-Q3RestatedAnnual 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 disclosure continues to state that the implementation guidance on the recoverability of deferred tax assets has been applied from the first quarter. - FY2017-Q2First 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 guidance on the recoverability of deferred tax assets was applied from the first quarter.