Introduction of Notes on Accounting Estimates
First written in FY2021. 2 of 3 entries say "Restated". Latest entry: FY2025.
- FY2025RestatedAnnual report
「In determining the recoverability of deferred tax assets, the Company classifies the entity in accordance with the Application Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26). Deferred tax assets are recognized to the extent that, taking into consideration expected future taxable income and the scheduling of future deductible temporary differences at the end of the current fiscal year, it is deemed probable that taxable income will be reduced and the tax burden will be alleviated when the future deductible temporary differences reverse.」
The Company continues to apply an accounting policy of assessing the recoverability of deferred tax assets based on estimates of future taxable income and other factors. - FY2023RestatedAnnual report
「In determining the recoverability of deferred tax assets, the Company classifies the entity in accordance with the Application Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26). Deferred tax assets are recognized to the extent that, taking into consideration expected future taxable income and the scheduling of future deductible temporary differences at the end of the current fiscal year, it is deemed probable that taxable income will be reduced and the tax burden will be alleviated when the future deductible temporary differences reverse.」
The company continues to disclose information on the recoverability of deferred tax assets as a significant accounting estimate. - FY2021First statedAnnual report
「We applied the Accounting Standard for Disclosure of Accounting Estimates (ASBJ Statement No. 31, 31 March 2020) to the financial statements for the fiscal year-end and included notes on significant accounting estimates.」
The company applied the Accounting Standard for Disclosure of Accounting Estimates from the financial statements for the current fiscal year-end and newly included notes on significant accounting estimates.