Adoption of Guidance on the Recoverability of Deferred Tax Assets
First written in FY2017-Q2. 3 of 6 entries say "Restated". Latest entry: FY2022.
124 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「The Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and other standards were applied from the beginning of the consolidated fiscal year. Revenue is now recognized at the amount expected to be received in exchange for the promised goods or services when control of those goods or services is transferred to the customer.」
The revenue recognition accounting standard applied from FY2022-Q1 was also applied for the full fiscal year, and its impact on profit or loss and retained earnings was described as immaterial or nonexistent. - FY2019-Q1AchievedAnnual report
「We have applied the “Partial Amendments to 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 current consolidated fiscal year, and deferred tax assets are presented under investments and other assets.」
The revised standard relating to tax-effect accounting, which had been scheduled for application in the previous fiscal year, was applied from the beginning of the first quarter of the current consolidated fiscal year, which began in the fiscal year ending March 2019. - FY2018Disclosure that the revised tax-effect accounting guidance has not yet been appliedAnnual report
「The impact on the consolidated financial statements of applying the Application Guidance on Accounting Standards for Tax Effect Accounting and related guidance is currently being assessed. The guidance will be applied from the beginning of the fiscal year ending March 2019.」
The revised 2018 guidance on the recoverability of deferred tax assets, which had previously been applied, is being treated as an accounting standard not yet applied, with application planned from the beginning of the following fiscal year. - 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 disclosure continues to state that the Application Guidance on Recoverability of Deferred Tax Assets has been applied from the current consolidated fiscal year. - FY2017-Q3RestatedAnnual report
「We have applied “Implementation Guidance on Recoverability of Deferred Tax Assets” (ASBJ Guidance No. 26, dated 28 March 2016) from the first-quarter consolidated accounting period.」
The disclosure continues to state that the Application Guidance on Recoverability of Deferred Tax Assets is being applied. - FY2017-Q2First statedAnnual report
「We have applied “Implementation Guidance on Recoverability of Deferred Tax Assets” (ASBJ Guidance No. 26, dated 28 March 2016) from the first-quarter consolidated accounting period.」
The Guidance on Recoverability of Deferred Tax Assets was applied from the first quarter of the fiscal year under review.