Application of the Implementation Guidance on Recoverability of Deferred Tax Assets
First written in FY2018-Q1. 5 of 6 entries say "Restated". Latest entry: FY2024.
- FY2024RestatedAnnual report
「The Implementation Guidance on Accounting Standard for Fair Value Measurement was applied from the beginning of the current fiscal year, and the new accounting policies prescribed by the implementation guidance were applied prospectively. This change had no impact on the consolidated financial statements.」
The implementation guidance for the fair value measurement accounting standard had already been applied from the beginning of the fiscal year, and the annual disclosure also confirms that it had no impact on the financial statements. - FY2020-Q3RestatedAnnual report
「The Company has applied the partial amendments to the Accounting Standard for Tax Effect Accounting and other relevant 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.」
It is reiterated that the partial amendments to the Accounting Standard for Tax Effect Accounting and other standards were applied from the beginning of the first quarter of the fiscal year. - FY2020-Q2RestatedAnnual 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 first quarter of the fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities are presented under non-current liabilities.」
It is reiterated that the partial amendments to the Accounting Standard for Tax Effect Accounting and other standards were applied from the beginning of the first quarter of the fiscal year. - FY2020-Q1RestatedAnnual 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 first quarter of the current fiscal year. Deferred tax assets are presented under investments and other assets, and deferred tax liabilities are presented under non-current liabilities.」
It is stated that the partial amendments to the Accounting Standard for Tax Effect Accounting and other standards were applied from the beginning of the first quarter of the current fiscal year. - FY2018-Q3RestatedAnnual report
「We have applied the Guidance on Accounting Standard for Recoverability of Deferred Tax Assets (Accounting Standards Implementation Guidance No. 26, 28 March 2016) from the first quarter of the consolidated fiscal year.」
It is reiterated that the Implementation Guidance on Recoverability of Deferred Tax Assets was applied from the first quarter of the current fiscal year. - FY2018-Q1First statedAnnual report
「The Implementation Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) has been adopted from the beginning of the first quarter consolidated accounting period.」
The guidance on the recoverability of deferred tax assets was adopted from the first quarter.