Application of Guidance on the Recoverability of Deferred Tax Assets
First written in FY2017-Q3. 1 of 2 entries say "Restated". Latest entry: FY2017.
124 other companies' latest entry also says "Restated".
- FY2017RestatedAnnual report
「The Company has applied the "Guidance on Recoverability of Deferred Tax Assets" from the current fiscal year, resulting in increases of ¥42.584 million in deferred tax assets (investments and other assets) and ¥42.584 million in retained earnings carried forward.」
Restates the application of the Recoverability Guidance and the ¥42.584 million increase in deferred tax assets and retained earnings carried forward at the beginning of the period. - FY2017-Q3First statedAnnual report
「The Company has applied the "Guidance on Recoverability of Deferred Tax Assets" (Accounting Standards Board of Japan Guidance No. 26, 28 March 2016; hereinafter, the "Recoverability Guidance") from the first quarter accounting period and has revised part of its accounting treatment for the recoverability of deferred tax assets. As a result, at the beginning of the first quarter accounting period, deferred tax assets (investments and other assets) and retained earnings increased by ¥42.584 million each.」
States that the Recoverability Guidance was applied from the first quarter accounting period and that, as a result of revising part of the accounting treatment, deferred tax assets and retained earnings at the beginning of the period each increased by ¥42.584 million.