The Yamanashi Chuo Bank (8360) · PolicyRestated
Review of the Accounting Treatment for the Recoverability of Deferred Tax Assets
First written in FY2017-Q3. 1 of 2 entries say "Restated". Latest entry: FY2017.
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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
- FY2017RestatedAnnual report
「The company applied the "Implementation Guidance on Recoverability of Deferred Tax Assets" (ASBJ Guidance No. 26, 28 March 2016; hereinafter, the "Recoverability Guidance") from the current consolidated fiscal year and revised certain accounting methods relating to the recoverability of deferred tax assets.」
The application of the Recoverability Guidance, along with increases of ¥111 million in deferred tax assets at the beginning of the period, ¥110 million in retained earnings and ¥1 million in non-controlling interests, was also reported in the annual results. - FY2017-Q3First statedAnnual report
「The company applied the "Implementation Guidance on Recoverability of Deferred Tax Assets" from the first quarter of the consolidated accounting period and revised certain accounting methods relating to the recoverability of deferred tax assets.」
The company applied the new implementation guidance from the first quarter of the consolidated accounting period, resulting in increases of ¥111 million in deferred tax assets at the beginning of the period, ¥110 million in retained earnings and ¥1 million in non-controlling interests.