Nicca Chemical (4463) · RiskRestated
Recoverability risk for deferred tax assets
First written in FY2020. 1 of 2 entries say "Restated". Latest entry: FY2021.
2entries
2years
0from disclosures
How it moved
Same theme, other companies
Risk related to estimates of future earnings, taxable income, etc. in assessing the recoverability of deferred tax assetsA theme 322 companies write about · 318 as a headwind · 6 as a tailwind
The whole theme swung hardest in 2020: 20 of 61 companies on the "Worse" side.
73 other companies' latest entry also says "Restated".
Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 199 companies compared. The sentences above are computed from all 199.Comparing 200 of the theme's 324 threads.Full recordFilings, disclosures and news, newest first
- FY2021RestatedAnnual report
「当社の将来の課税所得の見積りは、事業計画を基礎として行っており、経営者による重要な判断を伴うものであり、市場環境等の変化により、繰延税金資産の金額が変動し、翌連結会計年度の連結財務諸表に重要な影響を与える可能性があります。」
事業計画に基づく将来課税所得の見積りと、繰延税金資産の金額変動リスクが継続している。 - FY2020First statedAnnual report
「Because the recoverability of deferred tax assets depends on future taxable income, if the conditions or assumptions underlying the estimates change and taxable income declines, deferred tax assets may be written down and tax expenses may be recognized.」
The possibility of writing down deferred tax assets and recognizing tax expenses if future taxable income declines is identified for the first time as a risk related to significant accounting estimates.