Application of Guidance on Recoverability of Deferred Tax Assets
First written in FY2018-Q1. 3 of 5 entries say "Restated". Latest entry: FY2020-Q1.
- FY2020-Q1DroppedAnnual report
「The “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018) and other relevant standards have been applied from the beginning of the first quarter of the current consolidated fiscal year, and deferred tax assets are presented under investments and other assets.」
There is no separate disclosure of the previously disclosed guidance on the recoverability of deferred tax assets; instead, the application of amendments to another tax-effect accounting standard is disclosed. - FY2018RestatedAnnual 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 guidance disclosed through the previous quarter continues to be disclosed as an accounting policy for the current fiscal year. - FY2018-Q3RestatedAnnual report
「We have applied the Guidance on Recoverability of Deferred Tax Assets (Accounting Standards Implementation Guidance No. 26, 28 March 2016) from the first-quarter consolidated accounting period.」
The guidance on the recoverability of deferred tax assets, applied since the previous quarter, continues to be disclosed as additional information. - FY2018-Q2RestatedAnnual report
「We have applied the Guidance on Recoverability of Deferred Tax Assets (Accounting Standards Implementation Guidance No. 26, 28 March 2016) from the first-quarter consolidated accounting period.」
The application of the guidance on the recoverability of deferred tax assets, introduced in the previous quarter, continues to be disclosed in the additional information for the current quarter. - 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 Company disclosed that it applied the guidance on the recoverability of deferred tax assets from the first quarter.