Application of Guidance on the Recoverability of Deferred Tax Assets
First written in FY2017-Q1. 5 of 8 entries say "Restated". Latest entry: FY2019.
124 other companies' latest entry also says "Restated".
- FY2019RestatedAnnual report
「The company has applied the partial amendment to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and related standards from the beginning of the consolidated fiscal year. Financial position figures are compared with those for the end of the previous consolidated fiscal year after retrospective application.」
税効果会計に係る改正基準等を当連結会計年度の期首から適用している旨を再掲した。 - FY2019-Q3RestatedAnnual report
「We have applied the “Partial Amendments to Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018) and other standards from the beginning of the first quarter of the current fiscal year, and financial position figures are compared with those at the end of the previous consolidated fiscal year after retrospective application.」
第1四半期連結会計期間の期首から税効果会計に係る改正基準等を適用している旨が、第3四半期報告書でも引き続き記載された。 - FY2019-Q2RestatedAnnual report
「We have applied the “Partial Amendments to Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018) and other standards from the beginning of the first quarter of the current fiscal year, and financial position figures are compared with those at the end of the previous consolidated fiscal year after retrospective application.」
第1四半期連結会計期間の期首から税効果会計に係る改正基準等を適用している旨が、引き続き記載された。 - FY2019-Q1AchievedAnnual report
「The company has applied the partial amendment to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and related standards from the beginning of the first quarter consolidated accounting period. Financial position figures are compared with those for the end of the previous consolidated fiscal year after retrospective application.」
前年度に翌期適用予定としていた税効果会計に係る改正基準等を、当第1四半期連結会計期間の期首から適用した。 - FY2018改正指針の翌期適用予定Annual report
「「税効果会計に係る会計基準の適用指針」等 (2）適用予定日 平成31年12月期の期首から適用します。」
税効果会計に係る適用指針および繰延税金資産の回収可能性に関する適用指針の平成30年改正について、平成31年12月期の期首から適用予定であると記載した。 - 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.」
繰延税金資産の回収可能性に関する適用指針を当連結会計年度から適用した旨を再掲した。 - FY2017-Q2RestatedAnnual report
「We have applied the Guidance on Accounting Standard for Recoverability of Deferred Tax Assets (Accounting Standards Implementation Guidance No. 26, 28 March 2016) from the first quarter of the consolidated fiscal year.」
Additional information reiterated that the guidance on the recoverability of deferred tax assets was applied from the first quarter of the consolidated fiscal year. - FY2017-Q1First statedAnnual report
「If political or economic conditions change in relevant regions, or events such as war, terrorism or major natural disasters occur, the Group's performance may be affected through booking cancellations and other factors.」
The implementation guidance on the recoverability of deferred tax assets was applied from the first quarter of the consolidated fiscal year.