Recoverability risk relating to deferred tax assets
First written in FY2019. 1 of 2 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2020: 20 of 61 companies on the "Worse" side.
72 other companies' latest entry also says "Restated".
- FY2020RestatedAnnual report
「The recoverability of deferred tax assets depends on estimates of future taxable income based on the possibility of future tax-deductible treatment of taxable temporary differences and future earnings capacity. If these estimates change, income could fluctuate through the reversal or additional recognition of deferred tax assets.」
将来収益力や課税所得の見積り変動による繰延税金資産の回収可能性リスクを再掲している。 - FY2019First statedAnnual report
「The recoverability of deferred tax assets depends on estimates of future taxable income based on the possibility of future tax-deductible treatment of taxable temporary differences and future earnings capacity. If these estimates change, income could fluctuate through the reversal or additional recognition of deferred tax assets.」
Describes the possibility that changes in estimates of future taxable income or earnings capacity could affect income through the reversal or additional recognition of deferred tax assets.