Application of Amendments to the Accounting Standard for Tax Effect Accounting
First written in FY2019-Q1. 6 of 7 entries say "Restated". Latest entry: FY2023.
The whole theme swung hardest in 2024: 2 of 7 companies on the "Worse" side.
- 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 apply an accounting policy of assessing the recoverability of deferred tax assets based on estimates of future taxable income and other factors. - FY2021RestatedAnnual 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, 16 February 2018). 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 period, 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. - FY2020RestatedAnnual report
「In assessing the recoverability of deferred tax assets, the Company reasonably estimates future taxable income.」
The Company continues to apply an accounting policy of assessing the recoverability of deferred tax assets based on estimates of future taxable income. - FY2019RestatedAnnual report
「The company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) from the beginning of the fiscal year, and changed the presentation method so that deferred tax assets are included under investments and other assets and deferred tax liabilities under non-current liabilities.」
The Company has applied, from the beginning of the current fiscal year, certain amendments to the accounting standards for tax-effect accounting and related changes, and has changed the presentation classification of deferred tax assets and liabilities. - FY2019-Q3RestatedAnnual report
「We have applied the “Partial Amendments to Accounting Standard for Tax Effect Accounting” (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter accounting period, and deferred tax assets are presented under investments and other assets.」
The Company has applied, from the beginning of the first quarter, certain amendments to the accounting standards for tax-effect accounting and related changes, and presents deferred tax assets under investments and other assets. - FY2019-Q2RestatedAnnual report
「We have applied the “Partial Amendments to Accounting Standard for Tax Effect Accounting” (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter accounting period, and deferred tax assets are presented under investments and other assets.」
The Company has applied, from the beginning of the first quarter of the current fiscal year, certain amendments to the accounting standards for tax-effect accounting and related changes, and presents deferred tax assets under investments and other assets. - FY2019-Q1First statedAnnual report
「We have applied from the beginning of the first quarter the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and related standards, and present deferred tax assets under investments and other assets.」
The Company applied the revised tax-effect accounting standard and other standards from the beginning of the first quarter accounting period and changed the presentation of deferred tax assets.