Application of Guidance on the Recoverability of Deferred Tax Assets
First written in FY2017-Q3. 4 of 7 entries say "Restated". Latest entry: FY2020.
- FY2020RestatedAnnual report
「The standard is scheduled to be applied from the beginning of the fiscal year ending March 2022. The impact is under assessment as of the preparation of these consolidated financial statements.」
収益認識に関する会計基準の2022年3月期適用予定を維持し、適用による影響額は引き続き評価中としている。 - FY2019RestatedAnnual report
「「『税効果会計に係る会計基準』の一部改正」（企業会計基準第28号 2018年２月16日）等を当連結会計年度の期首から適用し、繰延税金資産は投資その他の資産の区分に表示し、繰延税金負債は固定負債の区分に表示しております。」
税効果会計関連の改正を当連結会計年度の期首から適用した状態を継続している。 - FY2019-Q3RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and other standards were adopted from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under fixed liabilities.」
税効果会計関連の改正を第1四半期連結会計期間の期首から適用した状態を継続している。 - FY2019-Q2RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and other standards were adopted from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under fixed liabilities.」
前年度に適用予定としていた税効果会計関連の改正を、第1四半期連結会計期間の期首から適用した状態を継続している。 - FY2019-Q1AchievedAnnual report
「We have applied the partial revisions to the Accounting Standard for Tax Effect Accounting and other standards from the beginning of the first quarter 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.」
前年度に適用予定としていた税効果会計関連の改正を、平成31年3月期の期首から適用している。 - FY2018改正版指針の適用予定Annual report
「The Implementation Guidance on Accounting Standard for Tax Effect Accounting and the Implementation Guidance on Recoverability of Deferred Tax Assets are scheduled to be applied from the beginning of the fiscal year ending March 2019.」
既存の適用指針に関する改正版について、平成31年3月期の期首から適用予定であることを記載している。 - FY2017-Q3First statedAnnual report
「The Implementation Guidance on the Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) has been applied from the first quarter of the consolidated fiscal year.」
Applied the guidance on the recoverability of deferred tax assets from the first quarter of the consolidated fiscal year.