Adoption of the Implementation Guidance on Recoverability of Deferred Tax Assets
First written in FY2017-Q3. 2 of 4 entries say "Restated". Latest entry: FY2019-Q3.
- FY2019-Q3RestatedAnnual report
「We have applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and other standards from the beginning of the first quarter of the consolidated fiscal period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The company continues to present the revised classification of deferred tax assets and liabilities based on the amendments to the tax-effect accounting standard applied from the first quarter. - FY2018ReframedAnnual report
「“Implementation Guidance on Recoverability of Deferred Tax Assets” (ASBJ Guidance No. 26, 16 February 2018)」
Separate from the previously applied 2016 edition of the guidance, the 2018 revised guidance on the recoverability of deferred tax assets was listed as an accounting standard not yet applied, with application scheduled 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 annual report also describes the application of guidance on the recoverability of deferred tax assets. - FY2017-Q3First statedAnnual report
「The “Application 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 accounting period.」
The guidance on recoverability of deferred tax assets was applied from the first quarter of the consolidated fiscal year.