Adoption of Guidance on Recoverability of Deferred Tax Assets
First written in FY2018-Q1. 2 of 5 entries say "Restated". Latest entry: FY2020-Q1.
- FY2020-Q1AchievedAnnual report
「We have applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting and other relevant standards from the beginning of the first quarter of the current fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The amended standards and other guidance on tax effect accounting that had been scheduled for adoption in the previous fiscal year were applied from the beginning of the first quarter of the current consolidated fiscal year. - FY2018Disclosed the planned adoption of the amended standardsAnnual report
「The Application Guidance on Accounting Standards for Tax Effect Accounting and other guidance will be applied from the beginning of the fiscal year ending March 2020.」
The guidance on the recoverability of deferred tax assets amended in March 2016 had already been applied from the current consolidated fiscal year, while the company newly disclosed plans to apply the guidance on tax effect accounting and related guidance amended in February 2018 from the beginning of the fiscal year ending March 2020. - FY2018-Q3RestatedAnnual report
「We have applied the Guidance on Recoverability of Deferred Tax Assets (Accounting Standards Implementation Guidance No. 26, 28 March 2016) from the first-quarter consolidated accounting period.」
The disclosure reiterated that the guidance on the recoverability of deferred tax assets was applied from the first quarter of the consolidated fiscal year. - FY2018-Q2RestatedAnnual report
「We have applied the Guidance on Recoverability of Deferred Tax Assets (Accounting Standards Implementation Guidance No. 26, 28 March 2016) from the first-quarter consolidated accounting period.」
Additional information reiterated that the guidance on the recoverability of deferred tax assets was applied from the first quarter of the consolidated fiscal year. - FY2018-Q1First statedAnnual report
「The Implementation Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) has been adopted from the beginning of the first quarter consolidated accounting period.」
The risk of booking cancellations caused by political and economic conditions, war, terrorism and natural disasters is disclosed for the overseas businesses in Hawaii, Bali and Singapore.