Planned adoption of guidance on the recoverability of deferred tax assets for the fiscal year ending February 2018
First written in FY2017. 5 of 9 entries say "Restated". Latest entry: FY2020.
- FY2020RestatedAnnual 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 Company confirmed for the full year that it had applied the amended tax effect accounting standards from the beginning of the current consolidated fiscal year and changed the presentation classification of deferred tax assets and liabilities. - FY2020-Q3RestatedAnnual report
「The Company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting and other relevant standards from the beginning of the first quarter of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The Company reiterated in the third quarter that it had applied the amended tax effect accounting standards and related guidance from the beginning of the fiscal year and changed the presentation classification of deferred tax assets and liabilities. - FY2020-Q1AchievedAnnual report
「We have applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting and other relevant standards from the beginning of the first quarter of the current fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The amended standards and related guidance on tax effect accounting, which had been scheduled for application in the previous fiscal year, were actually applied from the beginning of the first quarter of FY2020. - FY2019ReframedAnnual report
「The "Implementation Guidance on Accounting Standards for Tax Effect Accounting" and related guidance were revised as part of the transfer of the Japanese Institute of Certified Public Accountants’ practical guidance on tax effect accounting to the Accounting Standards Board of Japan, generally carrying forward the existing content while making the following revisions deemed necessary.」
The previous guidance on the recoverability of deferred tax assets was reorganized into the tax effect accounting-related guidance last revised on 16 February 2018, with application scheduled from the beginning of the fiscal year ending February 2020. - FY2018RestatedAnnual 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 status for the guidance scheduled to be applied from the fiscal year ending February 2018 was also disclosed for the full year. - FY2018-Q3RestatedAnnual report
「We have applied the Guidance on Recoverability of Deferred Tax Assets (Accounting Standards Implementation Guidance No. 26, 28 March 2016) from the first-quarter consolidated accounting period.」
The Company reiterated the application status during the third quarter of the current fiscal year of the guidance applied from the beginning of the fiscal year ending February 2018. - FY2018-Q2RestatedAnnual report
「We have applied the Guidance on Recoverability of Deferred Tax Assets (Accounting Standards Implementation Guidance No. 26, 28 March 2016) from the first-quarter consolidated accounting period.」
The Company reiterated the application status during the current quarter of the guidance applied from the beginning of the fiscal year ending February 2018. - FY2018-Q1AchievedAnnual report
「The Implementation Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) has been adopted from the beginning of the first quarter consolidated accounting period.」
The guidance that had been scheduled for application from the beginning of the fiscal year ending February 2018 was actually applied from the beginning of the first quarter of the current fiscal year. - FY2017First statedAnnual report
「The Company plans to apply the "Guidance on the Application of Accounting Standard for Recoverability of Deferred Tax Assets" (Accounting Standards Implementation Guidance No. 26, 28 March 2016) from the beginning of the fiscal year ending February 2018.」
The Company stated that it planned to apply the new guidance on the recoverability of deferred tax assets from the beginning of the fiscal year ending February 2018 and was assessing the amount of its impact.