Application of guidance on the recoverability of deferred tax assets
First written in FY2017-Q3. 1 of 4 entries say "Restated". Latest entry: FY2019.
- FY2019AchievedAnnual report
「From the beginning of the fiscal year, the company applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018, hereinafter the Partial Amendments to the Tax Effect Accounting Standard), changed the presentation of deferred tax assets to the investments and other assets classification and deferred tax liabilities to the non-current liabilities classification, and revised the notes relating to tax effect accounting.」
The partial amendment to the accounting standard for tax-effect accounting, which had been disclosed as an unadopted standard in the previous fiscal year, was applied from the beginning of the current consolidated fiscal year. - FY2018ReframedAnnual report
「“Implementation Guidance on Recoverability of Deferred Tax Assets” (Accounting Standards Implementation Guidance No. 26, final revision 16 February 2018, Accounting Standards Board of Japan)」
Rather than reproducing the previously applied guidance, the guidance revised in 2018 is disclosed as an unadopted accounting standard scheduled for application from the beginning of the fiscal year ending March 2019. - FY2017RestatedAnnual report
「We have applied the Implementation Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) from the current fiscal year.」
The application of the guidance on the recoverability of deferred tax assets is described again. - FY2017-Q3First statedAnnual report
「We have applied “Implementation Guidance on Recoverability of Deferred Tax Assets” (ASBJ Guidance No. 26, dated 28 March 2016) from the first-quarter consolidated accounting period.」
The Guidance on Recoverability of Deferred Tax Assets was applied from the first quarter of the fiscal year under review.