Adopting the Implementation Guidance on Recoverability of Deferred Tax Assets
First written in FY2017-Q3. 1 of 4 entries say "Restated". Latest entry: FY2019.
16 other companies' latest entry also says "Achieved".
- FY2019AchievedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) have been applied from the beginning of the current consolidated fiscal year.」
The amendments related to tax effect accounting that had been scheduled for application in the previous fiscal year were applied from the beginning of the current consolidated fiscal year. - FY2018ReframedAnnual report
「Implementation Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, final revision dated 16 February 2018)」
The amendments to the guidance on the recoverability of deferred tax assets are described as an unapplied standard scheduled to be applied from the beginning of the fiscal year ending March 2019. - 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 confirmed for the full fiscal year. - FY2017-Q3First statedAnnual report
「The “Application Guidance on Recoverability of Deferred Tax Assets” (ASBJ Guidance No. 26, 28 March 2016) has been applied from the first quarter of the current consolidated accounting period.」
Applied the guidance on the recoverability of deferred tax assets from the first quarter of the consolidated fiscal year.