Estimating the Recoverability of Deferred Tax Assets Based on COVID-19 Assumptions
First written in FY2021-Q1. 7 of 8 entries say "Restated". Latest entry: FY2023-Q3.
The whole theme swung hardest in 2026: 5 of 23 companies on the "Worse" side.
102 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「There have been no material changes to the accounting estimates concerning the spread of COVID-19 described under Additional Information in the annual securities report for the previous consolidated fiscal year.」
The company continues to state that there have been no significant changes from the previous consolidated fiscal year in the accounting estimates associated with the spread of COVID-19. - FY2023-Q2RestatedAnnual report
「There have been no material changes to the accounting estimates concerning the spread of COVID-19 described under Additional Information in the annual securities report for the previous consolidated fiscal year.」
The company continues to state that there have been no significant changes from the previous consolidated fiscal year in the accounting estimates associated with the spread of COVID-19. - FY2023-Q1RestatedAnnual report
「There have been no material changes to the accounting estimates concerning the spread of COVID-19 described under Additional Information in the annual securities report for the previous consolidated fiscal year.」
The Company states that there have been no material changes in its accounting estimates regarding the recoverability of deferred tax assets, based on the assumption of a decline in orders and other effects from the spread of the infectious disease. - FY2022-Q3RestatedAnnual report
「There have been no material changes to the accounting estimates concerning the spread of COVID-19 described under Additional Information in the annual securities report for the previous consolidated fiscal year.」
The company continues to state that there have been no significant changes from the previous consolidated fiscal year in the accounting estimates associated with the spread of COVID-19. - FY2022-Q1RestatedAnnual report
「There have been no material changes to the accounting estimates concerning the spread of COVID-19 described under Additional Information in the annual securities report for the previous consolidated fiscal year.」
The Company states that there have been no material changes from the previous consolidated fiscal year in its accounting estimates related to the spread of COVID-19. - FY2021-Q3RestatedAnnual report
「Amid uncertainty over the future spread of COVID-19 and when it will subside, the Group has made accounting estimates regarding the recoverability of deferred tax assets based on the assumption that the impact on performance from a decline in orders and other factors would arise from the fiscal year ending March 2021 onward, taking past results and other factors into account.」
The Group continues to estimate the recoverability of deferred tax assets based on the assumption that a decline in orders and other effects from the infectious disease would arise from the fiscal year ending March 2021 onward. - FY2021-Q2RestatedAnnual report
「Amid uncertainty over the future spread of COVID-19 and when it will subside, the Group has made accounting estimates regarding the recoverability of deferred tax assets based on the assumption that the impact on performance from a decline in orders and other factors would arise from the fiscal year ending March 2021 onward, taking past results and other factors into account.」
The Group continues to estimate the recoverability of deferred tax assets based on the assumption that a decline in orders and other effects from the infectious disease would arise from the fiscal year ending March 2021 onward. - FY2021-Q1First statedAnnual report
「Accordingly, the Group has made accounting estimates regarding the recoverability of deferred tax assets based on the assumption that the impact on performance from a decline in orders and other factors would arise from the fiscal year ending March 2021 onward, taking past results and other factors into account.」
The Group estimates the recoverability of deferred tax assets based on the assumption that the impact of the decline in orders and other factors resulting from COVID-19 would arise from the fiscal year ending March 2021 onward, taking past results and other factors into account.