Application of Guidance on the Recoverability of Deferred Tax Assets
First written in FY2018-Q2. 4 of 7 entries say "Restated". Latest entry: FY2020.
- FY2020RestatedAnnual report
「The Company has applied the “Partial Amendments to Accounting Standard for Tax Effect Accounting” (Accounting Standard No. 28, 16 February 2018) and other requirements from the beginning of the current fiscal year,」
The revised standards and other requirements related to tax-effect accounting that had been scheduled for adoption in the previous fiscal year are being applied from the beginning of the current fiscal year. - FY2020-Q3RestatedAnnual report
「The Company has applied the “Partial Amendments to Accounting Standard for Tax Effect Accounting” (Accounting Standard No. 28, 16 February 2018) and other requirements from the beginning of the first quarter,」
The Company has reiterated that it is applying the revised standards and other requirements related to tax-effect accounting from the beginning of the first quarter. - FY2020-Q1AchievedAnnual report
「The partial amendment to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other guidance have been adopted from the beginning of the first quarter of the fiscal year,」
The revised standards and other requirements related to tax-effect accounting that had been scheduled for adoption in the previous fiscal year began to be applied from the beginning of the first quarter of the current fiscal year. - FY2019ReframedAnnual report
「The implementation guidance on accounting standards for tax-effect accounting and other guidance will be adopted from the beginning of the fiscal year ending February 2020.」
Disclosed plans to adopt, from the beginning of the fiscal year ending February 2020, the guidance related to tax-effect accounting revised in 2018, in addition to the guidance on the recoverability of deferred tax assets previously applied. - FY2018RestatedAnnual 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.」
Discloses the adoption, from the fiscal year, of the implementation guidance on the recoverability of deferred tax assets. - FY2018-Q3RestatedAnnual report
「We have applied the Implementation Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) from the first quarter accounting period.」
This reiterates that the application guidance on the recoverability of deferred tax assets has been applied from the first quarter. - FY2018-Q2First statedAnnual report
「We have applied the Implementation Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) from the first quarter accounting period.」
Discloses the adoption, from the first quarter of the fiscal year, of the implementation guidance on the recoverability of deferred tax assets.