The Bank Of Saga (8395) · PolicyRestated
Review of the Accounting Treatment for the Recoverability of Deferred Tax Assets
First written in FY2017-Q2. 2 of 3 entries say "Restated". Latest entry: FY2017.
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Guidance on 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
「As a result, at the beginning of the current consolidated fiscal year, deferred tax assets and retained earnings each increased by ¥95 million.」
The guidance on the recoverability of deferred tax assets was applied from the current consolidated fiscal year, and the ¥95 million impact on beginning deferred tax assets and retained earnings continues to be disclosed. - FY2017-Q3RestatedAnnual report
「As a result, at the beginning of the first quarter of the current consolidated accounting period, deferred tax assets and retained earnings each increased by ¥95 million.」
The company continues to disclose the application of the guidance on the recoverability of deferred tax assets and its ¥95 million impact on beginning balances. - FY2017-Q2First statedAnnual report
「The Application Guidance on the Recoverability of Deferred Tax Assets has been applied from the current interim consolidated accounting period, and certain aspects of the accounting treatment for the recoverability of deferred tax assets have been reviewed.」
The application guidance was applied from the current interim consolidated accounting period, increasing deferred tax assets and retained earnings by ¥95 million at the beginning of the period.