Guidance on the Recoverability of Deferred Tax Assets
First written in FY2017-Q2. 2 of 5 entries say "Restated". Latest entry: FY2024.
- FY2024ReframedAnnual report
「• Accounting Standard for Tax Effect Accounting for Corporate Taxes, Inhabitant Taxes and Enterprise Taxes (Accounting Standard No. 27, 28 October 2022) • Accounting Standard for Presentation of Comprehensive Income (Accounting Standard No. 25, 28 October 2022) • Implementation Guidance on Accounting Standard for Tax Effect Accounting (Implementation Guidance No. 28, 28 October 2022) These standards are scheduled to be applied from the beginning of the fiscal year ending March 2025.」
The disclosure has been reorganized from disclosure regarding the previous guidance on the recoverability of deferred tax assets to disclosure of accounting standards not yet applied, including revised standards on tax-effect accounting and comprehensive income scheduled to be applied from the beginning of the fiscal year ending March 2025. - FY2018ReframedAnnual report
「“Implementation Guidance on Recoverability of Deferred Tax Assets” (ASBJ Guidance No. 26, 16 February 2018)」
Rather than the guidance dated 28 March 2016 that had previously been applied, the revised guidance dated 16 February 2018 was listed as an accounting standard not yet applied. It was scheduled to be applied from the beginning of the fiscal year ending March 2019, and the impact was still being assessed. - 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.」
Application of the guidance on the recoverability of deferred tax assets was also confirmed in the full-year notes. - 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.」
Application of the guidance on the recoverability of deferred tax assets continued to be disclosed in the third-quarter notes. - 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.」
Applied the guidance on the recoverability of deferred tax assets from the first quarter of the consolidated fiscal year.