Deferred tax asset recoverability risk
First written in FY2022. 2 of 3 entries say "Restated". Latest entry: FY2024.
The whole theme swung hardest in 2020: 20 of 62 companies on the "Worse" side.
72 other companies' latest entry also says "Restated".
- FY2024RestatedAnnual report
「Because the recoverability of deferred tax assets depends on estimates of future taxable income, changes in the conditions or assumptions underlying those estimates may have a material impact on the determination of recoverability.」
The company continues to disclose the recoverability risk associated with deferred tax assets based on estimates of future profit and taxable income. - FY2023RestatedAnnual report
「Because the recoverability of deferred tax assets depends on estimates of future taxable income, changes in the conditions or assumptions underlying those estimates may have a material impact on the determination of recoverability.」
The company continues to disclose the recoverability risk associated with deferred tax assets based on estimates of future profit and taxable income. - FY2022First statedAnnual report
「Because the recoverability of deferred tax assets depends on estimates of future taxable income, changes in the conditions or assumptions underlying those estimates may have a material impact on the determination of recoverability.」
The company has newly disclosed the impact of changes in assumptions on the determination of recoverability for deferred tax assets based on future profit plans and estimates of taxable income.