Application of guidance on the recoverability of deferred tax assets
First written in FY2017-Q2. 2 of 4 entries say "Restated". Latest entry: FY2019-Q3.
- FY2019-Q3RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting and other standards were adopted from the beginning of the first quarter consolidated accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under fixed liabilities.」
The company continues to disclose its policy of applying the partial amendments to the accounting standards for tax-effect accounting and related guidance from the beginning of the first quarter of the consolidated fiscal year. - FY2018DroppedAnnual reportThe full-year securities report does not contain a separate statement applying the Implementation Guidance on Recoverability of Deferred Tax Assets that was disclosed in the quarterly report.
- FY2017-Q3RestatedAnnual report
「We have applied “Implementation Guidance on Recoverability of Deferred Tax Assets” (ASBJ Guidance No. 26, dated 28 March 2016) from the first-quarter consolidated accounting period.」
The company continues to disclose the application of the Implementation Guidance on Recoverability of Deferred Tax Assets. - FY2017-Q2First statedAnnual report
「We have applied “Implementation Guidance on Recoverability of Deferred Tax Assets” (ASBJ Guidance No. 26, dated 28 March 2016) from the first-quarter consolidated accounting period.」
States that the implementation guidance on the recoverability of deferred tax assets was applied from the beginning of the first quarter.