Application of guidance on the recoverability of deferred tax assets
First written in FY2017-Q3. 4 of 7 entries say "Restated". Latest entry: FY2019.
- FY2019RestatedAnnual report
「The partial amendments to the “Accounting Standard for Tax Effect Accounting” (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other standards have been applied from the beginning 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 company has reconfirmed that the revised accounting standards and other requirements related to tax-effect accounting were applied from the beginning of the current consolidated fiscal year. - FY2019-Q3RestatedAnnual report
「We applied the Partial Amendments to the 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, while deferred tax liabilities are presented under non-current liabilities.」
The company has reconfirmed that the accounting standards and other requirements related to tax-effect accounting scheduled for application in the previous fiscal year were applied from the beginning of the first quarter of the consolidated fiscal year. - FY2019-Q2RestatedAnnual report
「We applied the Partial Amendments to the 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, while deferred tax liabilities are presented under non-current liabilities.」
The company has reconfirmed that the accounting standards and other requirements related to tax-effect accounting scheduled for application in the previous fiscal year were applied from the beginning of the first quarter of the consolidated fiscal year. - FY2019-Q1AchievedAnnual report
「We have applied the partial amendments to the Accounting Standard for Tax Effect Accounting and related standards from the beginning of the first quarter of the consolidated fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities under non-current liabilities.」
The company states that the accounting standards and other requirements related to tax-effect accounting revised on 16 February 2018, which were described in the previous fiscal year as scheduled for application, have been applied from the beginning of the first quarter of the current consolidated fiscal year. - FY2018Revised guidance not yet appliedAnnual report
「• Application Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 16 February 2018)」
The company states that the revised Application Guidance on Recoverability of Deferred Tax Assets dated 16 February 2018 was scheduled to be applied from the beginning of the fiscal year ending March 2019, with the amount of its impact still under evaluation. - 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 application of the Application Guidance on Recoverability of Deferred Tax Assets has also been described in the annual financial statements. - FY2017-Q3First statedAnnual report
「We have applied the Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, March 28, 2016) from the first quarter of the consolidated fiscal year.」
Applied the guidance on the recoverability of deferred tax assets from the first quarter of the consolidated fiscal year.