Application of guidance on the recoverability of deferred tax assets
First written in FY2017-Q3. 2 of 5 entries say "Restated". Latest entry: FY2019-Q3.
- FY2019-Q3RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, dated 16 February 2018) and related standards have been applied from the beginning of the first quarter of the current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The amendments relating to tax-effect accounting and the changes in presentation classifications applied from the beginning of the first-quarter consolidated accounting period continue to be presented in the third-quarter report. - FY2019-Q1AchievedAnnual report
「We have applied the partial revision of the Accounting Standard for Tax Effect Accounting and related standards from the beginning of the first quarter consolidated accounting period under review. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The amendments and other changes relating to tax-effect accounting presented in the previous consolidated fiscal year were applied from the beginning of the fiscal year ending March 2019, and the presentation classifications were also changed. - FY2018ReframedAnnual report
「It will be applied from the beginning of the fiscal year ending March 2019.」
The Company indicated that the guidance, including the revisions made in February 2018, on the recoverability of deferred tax assets would be applied from the beginning of the fiscal year ending March 2019. - FY2017RestatedAnnual 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 implementation guidance on the recoverability of deferred tax assets was applied from the current consolidated fiscal year. - FY2017-Q3First statedAnnual report
「The “Guidance on Recoverability of Deferred Tax Assets” (ASBJ Guidance No. 26, 28 March 2016) has been applied from the first quarter of the current consolidated fiscal year.」
The implementation guidance on the recoverability of deferred tax assets was applied from the first quarter of the current fiscal year.