Application of the Guidance on Recoverability of Deferred Tax Assets
First written in FY2017-Q1. 4 of 6 entries say "Restated". Latest entry: FY2019.
0 other companies' latest entry also says "Restated".
- FY2019RestatedAnnual report
「The company has applied the “Partial Amendments to Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018) from the beginning of the current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The company continues to disclose that it applied the partial amendments to the tax-effect accounting standards from the beginning of the current fiscal year and changed the presentation categories for deferred tax assets and liabilities. - FY2018ReframedAnnual report
「The company will apply the “Implementation Guidance on Recoverability of Deferred Tax Assets” (ASBJ Guidance No. 26, last revised 16 February 2018) from the beginning of the fiscal year ending March 2019.」
The company indicated that it planned to apply the guidance as revised in February 2018 from the fiscal year ending March 2019, replacing the guidance previously applied. - 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 continued application of the implementation guidance on the recoverability of deferred tax assets is disclosed. - FY2017-Q3RestatedAnnual report
「The Guidance on Accounting Standard for Tax Effect Accounting (ASBJ Guidance No. 26, 28 March 2016) has been applied from the first quarter of the current consolidated fiscal year.」
The continued application of the implementation guidance on the recoverability of deferred tax assets is disclosed. - FY2017-Q2RestatedAnnual report
「The Guidance on Accounting Standard for Tax Effect Accounting (ASBJ Guidance No. 26, 28 March 2016) has been applied from the first quarter of the current consolidated fiscal year.」
The continued application of the implementation guidance on the recoverability of deferred tax assets is disclosed. - FY2017-Q1First statedAnnual report
「The “Guidance on Recoverability of Deferred Tax Assets” (ASBJ Guidance No. 26, 28 March 2016) has been applied from the beginning of the first quarter of the current consolidated fiscal year.」
The company applied the implementation guidance on the recoverability of deferred tax assets from the first quarter of the current consolidated fiscal year.