Application of guidance on the recoverability of deferred tax assets
First written in FY2018-Q1. 2 of 4 entries say "Restated". Latest entry: FY2019.
Nakamoto Packs moved to the "Worse" side of this theme in 2019, the same year as the typical company in this theme.
5 other companies' latest entry also says "Reframed".
- FY2019ReframedAnnual report
「“Application Guidance on Recoverability of Deferred Tax Assets” (ASBJ Guidance No. 26, last revised 16 February 2018)” “The guidance will be applied from the beginning of the fiscal year ending February 2020.」
The planned application from the fiscal year ending February 2020 of the revised standards concerning the recoverability of deferred tax assets, which had already been applied under the previous guidance, is disclosed. - FY2018RestatedAnnual 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 Application Guidance on Recoverability of Deferred Tax Assets is also disclosed in the annual financial statements. - FY2018-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 application of the Application Guidance on Recoverability of Deferred Tax Assets continues to be disclosed as additional information. - FY2018-Q1First statedAnnual report
「The Implementation Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) has been adopted from the beginning of the first quarter consolidated accounting period.」
The application of the Application Guidance on Recoverability of Deferred Tax Assets is disclosed for the first time as additional information, effective from the first quarter of the current consolidated fiscal year.