Application of Guidance on the Recoverability of Deferred Tax Assets
First written in FY2017-Q1. 3 of 5 entries say "Restated". Latest entry: FY2018.
- FY2018Planned adoption of the revised guidance disclosedAnnual report
「“Application Guideline on Recoverability of Deferred Tax Assets” (ASBJ Guidance No. 26, 16 February 2018) / Scheduled adoption date: Adoption is scheduled from the beginning of the fiscal year ending November 2019. / The amount of the impact is being assessed as of the preparation of these consolidated financial statements.」
Discloses that the revised version of the previously applied guidance is scheduled to be adopted from the fiscal year ending November 2019 and that the amount of the impact is being assessed. - 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.」
Continues to disclose in the annual report the adoption of the Application Guideline on Recoverability of Deferred Tax Assets. - FY2017-Q3RestatedAnnual report
「The Implementation Guidance on the Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) has been applied from the first quarter of the consolidated fiscal year.」
The company continues to disclose the application of the Implementation Guidance on Recoverability of Deferred Tax Assets. - FY2017-Q2RestatedAnnual report
「The Implementation Guidance on the Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) has been applied from the first quarter of the consolidated fiscal year.」
Continues to describe, as additional information, the adoption of the Application Guideline on Recoverability of Deferred Tax Assets. - FY2017-Q1First statedAnnual report
「The Company has applied the Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) from the beginning of the first quarter of the current consolidated fiscal year.」
For the first time, states that the Application Guideline on Recoverability of Deferred Tax Assets was adopted from the first quarter of the current consolidated fiscal year.