Application of the Implementation Guidance on the Recoverability of Deferred Tax Assets
First written in FY2017-Q2. 2 of 5 entries say "Restated". Latest entry: FY2022.
- FY2022DroppedAnnual reportThis filing contains no disclosure presenting the application of implementation guidance on the recoverability of deferred tax assets as a separate topic.
- FY2019-Q1First statedAnnual report
「The Company has applied the “Partial Amendments to Accounting Standard for Tax Effect Accounting” (Accounting Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter accounting period, and deferred tax assets are presented under investments and other assets.」
The company adopted the partial amendments to the accounting standard for tax-effect accounting and related standards from the beginning of the first quarter accounting period and changed the presentation of deferred tax assets. - FY2017RestatedAnnual 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 disclosed as additional information that it had applied Implementation Guidance No. 26 from the current fiscal year. - FY2017-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 continued to disclose in its third-quarter report the implementation guidance on the recoverability of deferred tax assets that it had applied from the first quarter accounting period. - FY2017-Q2First statedAnnual 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 disclosed as additional information that it had applied new implementation guidance from the first quarter accounting period.