Adoption of Guidance on the Recoverability of Deferred Tax Assets
First written in FY2017-Q1. 4 of 7 entries say "Restated". Latest entry: FY2019.
- FY2019RestatedAnnual report
「We have applied the Partial Amendments to Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February 2018) and other standards from the beginning of the current consolidated fiscal year,」
The application of the amended tax-effect accounting standard and the change in presentation classification are also reflected in the annual financial statements. - FY2019-Q3RestatedAnnual report
「The company has applied the partial amendment to the Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter of the fiscal year under review. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The application of the amended tax-effect accounting standard and the change in presentation classification continue to be reflected. - FY2019-Q1ReframedAnnual report
「We have applied the Partial Amendments to Accounting Standard for Tax Effect Accounting (Accounting Standard No. 28, 16 February 2018) and related standards from the beginning of the first quarter. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
In addition to continuing to apply the existing guidance on the recoverability of deferred tax assets, we applied the amendments to the accounting standard for tax-effect accounting from the beginning of the fiscal year and changed the presentation classification of deferred tax assets and liabilities. - FY2018ReframedAnnual report
「The Application Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, last revised on 16 February 2018) will be applied from the beginning of the fiscal year ending March 2019.」
It has been indicated that the amended standards for the previously applied guidance on the recoverability of deferred tax assets are scheduled to be applied from the fiscal year ending March 2019. - FY2017-Q3RestatedAnnual 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 fiscal year.」
Application of the implementation guidance on the recoverability of deferred tax assets continues. - FY2017-Q2RestatedAnnual 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 fiscal year.」
Application of the implementation guidance on the recoverability of deferred tax assets continues. - FY2017-Q1First statedAnnual report
「If political or economic conditions change in relevant regions, or events such as war, terrorism or major natural disasters occur, the Group's performance may be affected through booking cancellations and other factors.」
From the current quarter's consolidated accounting period, we applied the accounting guidance on the recoverability of deferred tax assets.