Application of guidance on the recoverability of deferred tax assets
First written in FY2017-Q2. 2 of 4 entries say "Restated". Latest entry: FY2019.
- FY2019DroppedAnnual report
「The company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Accounting Standard No. 28, 16 February 2018) and other related changes from the beginning of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The previous description that the implementation guidance on the recoverability of deferred tax assets had been adopted cannot be confirmed in this filing. - FY2017RestatedAnnual report
「The Application Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) has been applied from the current consolidated fiscal year.」
The annual report also describes the application of guidance on the recoverability of deferred tax assets. - FY2017-Q3RestatedAnnual report
「We have applied the Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, March 28, 2016) from the first quarter of the consolidated fiscal year.」
The company continues to disclose the application of the Implementation Guidance on Recoverability of Deferred Tax Assets. - FY2017-Q2First statedAnnual report
「We have applied the Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, March 28, 2016) from the first quarter of the consolidated fiscal year.」
The company has begun applying the accounting standard for the recoverability of deferred tax assets.