Adoption of Guidance on the Recoverability of Deferred Tax Assets
First written in FY2018-Q1. 3 of 6 entries say "Restated". Latest entry: FY2020-Q2.
2 other companies' latest entry also says "Other".
- FY2020-Q2ReinclusionAnnual report
「We have applied the partial amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter, and present deferred tax assets under investments and other assets.」
This filing again includes disclosure concerning the application of the partial amendments to the tax effect accounting standards and other amendments, which could not be confirmed in the previous full-year filing. - FY2019DroppedAnnual reportThe disclosure in previous filings concerning the application of the Implementation Guidance on Recoverability of Deferred Tax Assets cannot be confirmed in this filing's accounting policies and notes.
- FY2018RestatedAnnual report
「We have applied the Implementation Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) from the current fiscal year.」
The company continues to disclose that it applied the implementation guidance on the recoverability of deferred tax assets from the current fiscal year. - FY2018-Q3RestatedAnnual report
「The Company has applied the “Implementation Guidance on Recoverability of Deferred Tax Assets” (ASBJ Guidance No. 26, 28 March 2016) from the first quarter of the fiscal year.」
The company continues to disclose the implementation guidance on the recoverability of deferred tax assets applied from the first quarter. - FY2018-Q2RestatedAnnual report
「The Company has applied the “Implementation Guidance on Recoverability of Deferred Tax Assets” (ASBJ Guidance No. 26, 28 March 2016) from the first quarter of the fiscal year.」
The company continues to disclose, as additional information, the implementation guidance on the recoverability of deferred tax assets applied from the first quarter. - FY2018-Q1First statedAnnual report
「We have applied the Implementation Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March Heisei 28) from the first quarter accounting period.」
The company applied the ASBJ implementation guidance on the recoverability of deferred tax assets from the first quarter of the current fiscal year.