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Graphite Design (7847) · InitiativeRestated

Planned Adoption of Guidance on the Recoverability of Deferred Tax Assets

First written in FY2017. 3 of 5 entries say "Restated". Latest entry: FY2018.

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ProgressHeldSoftenedWorseAchievedFY2018-Q1RestatedFY2018-Q2 – FY20182017: 320172018: 22018
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Guidance on Recoverability of Deferred Tax AssetsA theme 276 companies write about · 0 as a headwind · 11 as a tailwind
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  1. 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 has reaffirmed that the implementation guidance on the recoverability of deferred tax assets, which had been scheduled for application in the previous fiscal year, has been applied since the current fiscal year.
  2. 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 in its third-quarter report the implementation guidance on the recoverability of deferred tax assets that has been applied since the first quarter.
  3. 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 guidance scheduled for application in the previous fiscal year had already been applied from the first quarter, and its application was confirmed again in the second quarter.
  4. FY2018-Q1AchievedAnnual 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, beginning with the first quarter of the current fiscal year, the implementation guidance on the recoverability of deferred tax assets that had been scheduled for application from the beginning of the fiscal year ending February 2018.
  5. FY2017First statedAnnual report

    「The impact on the financial statements of applying the Guidance on Recoverability of Deferred Tax Assets is currently being assessed. It is scheduled to be applied from the beginning of the fiscal year ending February 2018.」

    The company planned to apply the guidance on deferred tax-asset recoverability from the beginning of the fiscal year ending February 2018 and was assessing its impact on the financial statements.
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Planned Adoption of Guidance on the Recoverability of Deferred Tax Assets | GRAPHITE DESIGN INC. (7847) | Komori