Adoption of the Implementation Guidance on Recoverability of Deferred Tax Assets
First written in FY2017-Q1. 5 of 6 entries say "Restated". Latest entry: FY2019-Q3.
- FY2019-Q3RestatedAnnual report
「The company has applied the partial amendment to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter of the fiscal year under review. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The disclosure continues to state that the revised standards and other guidance related to tax-effect accounting have been applied from the beginning of the first quarter of the consolidated fiscal year. - FY2019-Q2RestatedAnnual report
「The company has applied the partial amendment to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter of the fiscal year under review. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The disclosure continues to state that the revised standards and other guidance related to tax-effect accounting have been applied from the beginning of the first quarter of the consolidated fiscal year. - FY2017RestatedAnnual report
「The company has applied the Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) from the current fiscal year.」
The application of the Implementation Guidance on Recoverability of Deferred Tax Assets continues to be disclosed. - FY2017-Q3RestatedAnnual report
「The Guidance on Application of Accounting Standard for Tax Effect Accounting (Accounting Standards Implementation Guidance No. 26, 28 March 2016) has been applied from the first quarter of the consolidated fiscal year.」
The disclosure continues to state that the Guidance on Application of Accounting Standard for Tax Effect Accounting has been applied from the first quarter of the consolidated fiscal year. - FY2017-Q2RestatedAnnual report
「The Guidance on Application of Accounting Standard for Tax Effect Accounting (Accounting Standards Implementation Guidance No. 26, 28 March 2016) has been applied from the first quarter of the consolidated fiscal year.」
The disclosure continues to state that the Guidance on Application of Accounting Standard for Tax Effect Accounting has been applied from the first quarter of the consolidated fiscal year. - FY2017-Q1First statedAnnual report
「If political or economic conditions change in relevant regions, or events such as war, terrorism or major natural disasters occur, the Group's performance may be affected through booking cancellations and other factors.」
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.