Application of the Guidance on Recoverability of Deferred Tax Assets
First written in FY2017-Q2. 4 of 5 entries say "Restated". Latest entry: FY2018.
- FY2018RestatedAnnual report
「The Application Guideline on the Recoverability of Deferred Tax Assets has been applied from the current consolidated fiscal year, and part of the accounting treatment for the recoverability of deferred tax assets has been revised. As a result, as of the beginning of the current consolidated fiscal year, deferred tax assets and retained earnings each increased by ¥2,472 million.」
The application of the guideline and the ¥2,472 million increase in retained earnings at the beginning of the period continue to be disclosed in the annual financial results. - FY2018-Q3RestatedAnnual report
「The Application Guideline on the Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) was applied from the first quarter of the current consolidated accounting period, and part of the accounting treatment for the recoverability of deferred tax assets was revised. As a result, retained earnings at the beginning of the period increased by ¥2,472 million.」
The application of the Application Guideline on the Recoverability of Deferred Tax Assets and the ¥2,472 million increase in retained earnings continue to be disclosed. - FY2017RestatedAnnual report
「The Application Guideline on the Recoverability of Deferred Tax Assets has been applied from the current consolidated fiscal year, and part of the accounting treatment for the recoverability of deferred tax assets has been revised. As a result, as of the beginning of the current consolidated fiscal year, deferred tax assets and retained earnings each increased by ¥2,472 million.」
The application of the guideline and the ¥2,472 million increase in deferred tax assets and retained earnings at the beginning of the period are also disclosed in the annual financial results. - FY2017-Q3RestatedAnnual report
「The Application Guideline on the Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016; hereinafter, the “Recoverability Application Guideline”) has been applied from the first quarter of the current consolidated accounting period, and part of the accounting treatment for the recoverability of deferred tax assets has been revised. As a result, as of the beginning of the first quarter of the current consolidated accounting period, deferred tax assets and retained earnings each increased by ¥2,472 million.」
The application of the guideline and the ¥2,472 million increase in deferred tax assets and retained earnings at the beginning of the period continue to be disclosed. - FY2017-Q2First statedAnnual report
「The Application Guideline on the Recoverability of Deferred Tax Assets has been applied from the current interim consolidated accounting period, and part of the accounting treatment for the recoverability of deferred tax assets has been revised. As a result, as of the beginning of the current interim consolidated accounting period, deferred tax assets and retained earnings each increased by ¥2,472 million.」
The new application guideline has been applied from the current interim consolidated accounting period, resulting in a ¥2,472 million increase in deferred tax assets and retained earnings at the beginning of the period.