Adoption of the Implementation Guidance on Recoverability of Deferred Tax Assets
First written in FY2018-Q1. 5 of 10 entries say "Restated". Latest entry: FY2021.
- FY2021DroppedAnnual reportThe current Securities Report contains no new disclosure concerning the presentation changes following application of the tax effect accounting standard that had been described through the previous fiscal year.
- FY2020RestatedAnnual report
「The Company has applied the Partial Amendment to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The Company continues to describe the partial amendment to the tax effect accounting standard applied from the beginning of the previous fiscal year and the changes to the presentation classifications of deferred tax assets and liabilities. - FY2020-Q3RestatedAnnual report
「The Company has applied the Partial Amendment to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and other 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 continues to describe the partial amendment to the tax effect accounting standard applied from the beginning of the first quarter of the consolidated fiscal year and the changes to the presentation classifications of deferred tax assets and liabilities. - FY2020-Q2RestatedAnnual report
「The Company has applied the Partial Amendment to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and other 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 continues to describe the partial amendment to the tax effect accounting standard applied from the beginning of the previous quarter and the resulting changes to the presentation classifications. - FY2020-Q1AchievedAnnual report
「The Company has applied the Partial Amendment to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the cumulative first quarter of the current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The Company applied the partial amendment to the tax effect accounting standard, which had been disclosed in the previous fiscal year as scheduled for application, from the beginning of the current quarter and changed the presentation classifications of deferred tax assets and liabilities. - FY2019ReframedAnnual report
「・Guidance on Recoverability of Deferred Tax Assets (Accounting Standards Application Guidance No. 26, 16 February 2018) (2) Scheduled application date The guidance is scheduled to be applied from the beginning of the consolidated fiscal year commencing on or after 1 March 2019.」
Separately from the guidance previously described as already applied, the amended 2018 guidance is described as not yet applied and scheduled for application. - FY2019-Q1DroppedAnnual report
「(Additional information) None.」
The Guidance on Recoverability of Deferred Tax Assets, which had been included as additional information through the previous period, was no longer included in the additional information section for the current quarter. No withdrawal of its application was stated. - FY2018-Q3RestatedAnnual report
「The Company has applied the Guidance on Recoverability of Deferred Tax Assets (Accounting Standards Application Guidance No. 26, 28 March 2016) from the first quarter of the consolidated fiscal year.」
The Company continues to include, as additional information, the Guidance on Recoverability of Deferred Tax Assets applied from the first quarter. - FY2018-Q2RestatedAnnual report
「The Company has applied the Guidance on Recoverability of Deferred Tax Assets (Accounting Standards Application Guidance No. 26, 28 March 2016) from the first quarter of the consolidated fiscal year.」
The Company continues to include, as additional information, the Guidance on Recoverability of Deferred Tax Assets applied from the first quarter. - FY2018-Q1First statedAnnual report
「The Company has applied the Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) from the beginning of the first quarter of the consolidated fiscal year.」
The Company disclosed, as additional information, that it had applied the Guidance on Recoverability of Deferred Tax Assets from the first quarter of the current consolidated fiscal year.