Risk Relating to Recoverability of Deferred Tax Assets
First written in FY2020. 9 of 13 entries say "Restated". Latest entry: FY2024.
The whole theme swung hardest in 2018: 1 of 6 companies on the "Worse" side.
8 other companies' latest entry also says "Restated".
- FY2024RestatedAnnual report
「The Group reasonably estimates future taxable income when considering the recoverability of deferred tax assets in light of changes in the business environment and other factors. If the estimate decreases, the recoverability of deferred tax assets may change, which could affect the Group's operating results and financial position.」
The company continues to identify recoverability risk relating to deferred tax assets based on estimates of future taxable income. - FY2023RestatedAnnual report
「The Group reasonably estimates future taxable income when considering the recoverability of deferred tax assets in light of changes in the business environment and other factors. If the estimate decreases, the recoverability of deferred tax assets may change, which could affect the Group's operating results and financial position.」
The company continues to identify recoverability risk relating to deferred tax assets based on estimates of future taxable income. - FY2023-Q3RestatedAnnual report
「Although it is difficult to accurately predict how the impact of COVID-19 will spread or when it will subside, the Group has assumed that a certain impact will remain at the end of the fiscal year ending March 2023 and has made accounting estimates, including impairment accounting for fixed assets and the recoverability of deferred tax assets.」
The Company continues to estimate the recoverability of deferred tax assets based on the assumption that the impact of COVID-19 will remain at the end of the fiscal year ending March 2023. - FY2023-Q2RestatedAnnual report
「Although it is difficult to accurately predict how the impact of COVID-19 will spread or when it will subside, the Group has assumed that a certain impact will remain at the end of the fiscal year ending March 2023 and has made accounting estimates, including impairment accounting for fixed assets and the recoverability of deferred tax assets.」
The Company continues to estimate the recoverability of deferred tax assets based on the assumption that the impact of COVID-19 will remain at the end of the fiscal year ending March 2023. - FY2023-Q1RestatedAnnual report
「Although it is difficult to accurately predict how the impact of COVID-19 will spread or when it will subside, the Group has assumed that a certain impact will remain at the end of the fiscal year ending March 2023 and has made accounting estimates, including impairment accounting for fixed assets and the recoverability of deferred tax assets.」
FY2023-Q1 also continues to estimate the recoverability of deferred tax assets based on the assumption that the impact of COVID-19 will remain at the end of the fiscal year ending March 2023. - FY2022WorsenedAnnual report
「Although it is difficult to accurately predict how the impact of COVID-19 will spread or when it will subside, the Group has assumed that a certain impact will remain at the end of the fiscal year ending March 2023 and has made accounting estimates, including impairment accounting for fixed assets and the recoverability of deferred tax assets.」
The estimate of the recoverability of deferred tax assets has changed to one based on the assumption that the impact of COVID-19 will remain at the end of the fiscal year ending March 2023. - FY2022-Q3RestatedAnnual report
「Although it is difficult to accurately predict how the impact of COVID-19 will spread or when it will subside, the Group has assumed that a certain impact will remain at the end of the fiscal year ending March 2022 and has made accounting estimates, including impairment accounting for fixed assets and the recoverability of deferred tax assets.」
The Company continues to estimate the recoverability of deferred tax assets based on the assumption that the impact of COVID-19 will remain at the end of the fiscal year ending March 2022. - FY2022-Q2RestatedAnnual report
「Although it is difficult to accurately predict how the impact of COVID-19 will spread or when it will subside, the Group has assumed that a certain impact will remain at the end of the fiscal year ending March 2022 and has made accounting estimates, including impairment accounting for fixed assets and the recoverability of deferred tax assets.」
The Company continues to estimate the recoverability of deferred tax assets based on the assumption that the impact of COVID-19 will remain at the end of the fiscal year ending March 2022. - FY2022-Q1RestatedAnnual report
「Although it is difficult to accurately predict how the impact of COVID-19 will spread or when it will subside, the Group has assumed that a certain impact will remain at the end of the fiscal year ending March 2022 and has made accounting estimates, including impairment accounting for fixed assets and the recoverability of deferred tax assets.」
The Company continues to estimate the recoverability of deferred tax assets based on the assumption that the impact of COVID-19 will remain at the end of the fiscal year ending March 2022. - FY2021WorsenedAnnual report
「Although it is difficult to accurately predict how the impact of COVID-19 will spread or when it will subside, the Group has assumed that a certain impact will remain at the end of the fiscal year ending March 2022 and has made accounting estimates, including impairment accounting for fixed assets and the recoverability of deferred tax assets.」
The estimate of the recoverability of deferred tax assets has changed to one based on the assumption that the impact of COVID-19 will remain at the end of the fiscal year ending March 2022. - FY2021-Q2WorsenedAnnual report
「Although it is difficult to accurately predict how the impact of COVID-19 will spread or when it will subside, the Group has assumed that a certain impact will remain at the end of the fiscal year ending March 2021 and has made accounting estimates, including impairment accounting for fixed assets and the recoverability of deferred tax assets.」
The Company has estimated the recoverability of deferred tax assets based on the assumption that the impact of COVID-19 will remain at the end of the fiscal year ending March 2021. - FY2021-Q1RestatedAnnual report
「Although it is difficult to accurately predict how the impact of COVID-19 will spread or when it will subside, the Group has assumed that conditions will normalize during the fiscal year ending March 2021 and has made accounting estimates, including impairment accounting for fixed assets and the recoverability of deferred tax assets.」
In light of the impact of COVID-19, the Company has estimated the recoverability of deferred tax assets based on the assumption that conditions will normalize during the fiscal year ending March 2021. - FY2020First statedAnnual report
「The Group reasonably estimates future taxable income when considering the recoverability of deferred tax assets in light of changes in the business environment and other factors. If the estimate decreases, the recoverability of deferred tax assets may change, which could affect the Group's operating results and financial position.」
The disclosure identifies the risk that the recoverability of deferred tax assets may change as a result of a decrease in estimated future taxable income.