Planned Application of the Guidance on Deferred Tax Asset Recoverability
First written in FY2017. 7 of 11 entries say "Restated". Latest entry: FY2021.
- FY2021RestatedAnnual report
「Planned effective date for the Accounting Standard for Revenue Recognition, etc. The company will apply the standard from the beginning of the fiscal year ending February 2023.」
The company reiterates that it plans to apply the Accounting Standard for Revenue Recognition and other standards from the beginning of the fiscal year ending February 2023. - FY2020RestatedAnnual report
「The company has applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018), among other standards, from the beginning of the current fiscal year」
The company reiterates that it applied the amended standards and other requirements related to tax effect accounting from the beginning of the current fiscal year. - FY2020-Q3RestatedAnnual report
「The company has applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018), among other standards, from the beginning of the first quarter. The key management indicators and other figures for the cumulative third quarter of the previous fiscal year and the previous fiscal year reflect retrospective application of these accounting standards and other relevant standards.」
The company reiterates that it applied the amended standards and other requirements related to tax effect accounting from the beginning of the first quarter. - FY2020-Q2RestatedAnnual report
「The company has applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018), among other standards, from the beginning of the first quarter. The key management indicators and other figures for the cumulative second quarter of the previous fiscal year and the previous fiscal year reflect retrospective application of these accounting standards and other relevant standards.」
The company reiterates that it applied the amended standards and other requirements related to tax effect accounting from the beginning of the first quarter. - FY2020-Q1AchievedAnnual report
「The company has applied the Partial Amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018), among other standards, from the beginning of the first quarter of the current fiscal year. The key management indicators and other figures for the cumulative first quarter of the previous fiscal year and the previous fiscal year reflect retrospective application of these accounting standards and other relevant standards.」
The company applied the amended standards and other requirements related to tax effect accounting, which had been scheduled for application from the beginning of the fiscal year ending February 2020, from the beginning of the first quarter of the current fiscal year. - FY2019Disclosed the planned application of the revised guidance.Annual report
「Planned effective date for the Application Guidance on Accounting Standards for Tax Effect Accounting, etc. The company will apply the guidance from the beginning of the fiscal year ending February 2020.」
The company plans to apply the revised application guidance on tax effect accounting and the recoverability of deferred tax assets from the beginning of the fiscal year ending February 2020. - FY2018RestatedAnnual report
「We have applied the Implementation Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) from the current fiscal year.」
The company reiterates that it applied the Application Guidance on Recoverability of Deferred Tax Assets from the current fiscal year. - FY2018-Q3RestatedAnnual report
「The Company has applied the “Implementation Guidance on Recoverability of Deferred Tax Assets” (ASBJ Guidance No. 26, 28 March 2016) from the first quarter of the fiscal year.」
The company reiterates that it applied the guidance, which had been scheduled for application in the previous fiscal year, from the first quarter. - FY2018-Q2RestatedAnnual report
「The Company has applied the “Implementation Guidance on Recoverability of Deferred Tax Assets” (ASBJ Guidance No. 26, 28 March 2016) from the first quarter of the fiscal year.」
The company reiterates in the second quarter that it applied the guidance, which had been scheduled for application in the previous fiscal year, from the first quarter. - FY2018-Q1AchievedAnnual report
「We have applied the Implementation Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March Heisei 28) from the first quarter accounting period.」
The company applied the Application Guidance on Recoverability of Deferred Tax Assets, which had been scheduled for application in the previous fiscal year, from the first quarter of the current fiscal year. - FY2017First statedAnnual report
「The planned effective date for the Application Guidance on Recoverability of Deferred Tax Assets is the beginning of the fiscal year commencing on or after 1 March 2017.」
The company plans to apply the Application Guidance on Recoverability of Deferred Tax Assets from the beginning of the fiscal year commencing on or after 1 March 2017, and is assessing the impact on the financial statements.