Early adoption of the Implementation Guidance on Recoverability of Deferred Tax Assets
First written in FY2017-Q2. 1 of 2 entries say "Restated". Latest entry: FY2017-Q3.
- FY2017-Q3RestatedAnnual report
「Following the adoption of the Implementation Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016; hereinafter, the “Recoverability Guidance”) from the consolidated financial statements for the fiscal year-end immediately preceding the current period, the provisions specified in paragraphs 49(3)① to ③ of the Recoverability Guidance have been applied retrospectively from the beginning of the third-quarter consolidated accounting period of the previous year to the comparative information for the quarterly consolidated financial statements for the cumulative third-quarter consolidated accounting period of the current year.」
Early adoption from the end of the previous consolidated fiscal year and retrospective application to the comparative information have continued in the third quarter. - FY2017-Q2First statedAnnual report
「The Implementation Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) was early adopted from the consolidated financial statements for the fiscal year-end immediately preceding the current period. For key management indicators and other information for the interim consolidated accounting period immediately preceding the current period, the provisions specified in paragraphs 49(3)① to ③ of the Implementation Guidance have been applied retrospectively from the beginning of that interim consolidated accounting period.」
The Implementation Guidance was early adopted from the end of the previous consolidated fiscal year, and certain provisions were also applied retrospectively from the beginning of the period to the comparative information.