Soda Nikka (8158) · PolicyDropped
Application of guidance on the recoverability of deferred tax assets
First written in FY2017-Q2. 2 of 5 entries say "Restated". Latest entry: FY2019.
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Guidance on the Recoverability of Deferred Tax AssetsA theme 276 companies write about · 0 as a headwind · 11 as a tailwind
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Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 276 threads.Full recordFilings, disclosures and news, newest first
- FY2019DroppedAnnual report前期まで記載されていた繰延税金資産の回収可能性に関する適用指針について、当該年次報告では独立した適用記載が確認できない。
- FY2018DroppedAnnual report前期まで記載されていた繰延税金資産の回収可能性に関する適用指針の適用について、当該年次報告では独立した記載が確認できない。
- 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 application of the guidance on the recoverability of deferred tax assets is described again. - FY2017-Q3RestatedAnnual report
「「繰延税金資産の回収可能性に関する適用指針（企業会計基準適用指針第26号 平成28年３月28日）を第１四半期連結会計期間から適用しております。」
Restates that the application guidance on the recoverability of deferred tax assets was applied from the first quarter of the consolidated fiscal year. - FY2017-Q2First statedAnnual report
「「繰延税金資産の回収可能性に関する適用指針（企業会計基準適用指針第26号 平成28年３月28日）を第１四半期連結会計期間から適用しております。」
繰延税金資産の回収可能性に関する新たな適用指針を第1四半期連結会計期間から適用している。