Estimate of the recoverability of deferred tax assets based on the assumed impact of COVID-19
First written in FY2021-Q1. 4 of 7 entries say "Restated". Latest entry: FY2022.
- FY2022DroppedAnnual report
「There are no accounting estimates that may have a material impact on the financial statements for the next fiscal year.」
Regarding the estimate of the recoverability of deferred tax assets based on the assumed impact of COVID-19, which had been included through the previous filing, there is no individual disclosure in this filing, and it states that there are no material accounting estimates. - FY2022-Q3RestatedAnnual report
「The timing of the end of the COVID-19 pandemic remains uncertain, and although it is difficult to accurately predict when it will subside and other matters, the Company has made accounting estimates of the recoverability of deferred tax assets based on assumptions, given the current situation, including that the impact will continue at least until around the end of March 2022.」
The accounting treatment of estimating the recoverability of deferred tax assets continues based on the assumption that the impact of the pandemic will continue at least until around the end of March 2022. - FY2022-Q2RestatedAnnual report
「The timing of the end of the COVID-19 pandemic remains uncertain, and although it is difficult to accurately predict when it will subside and other matters, the Company has made accounting estimates of the recoverability of deferred tax assets based on assumptions, given the current situation, including that the impact will continue at least until around the end of March 2022.」
The accounting treatment of estimating the recoverability of deferred tax assets continues based on the assumption that the impact of the pandemic will continue at least until around the end of March 2022. - FY2021Extended the assumed period of the pandemic’s impact through the end of March 2022Annual report
「The timing of the end of the COVID-19 pandemic remains uncertain, and a state of emergency has been declared in some prefectures since April 2021. The impact is expected to continue affecting the Company’s performance, and although it is difficult to accurately predict when it will subside and other matters, we have made accounting estimates of the recoverability of deferred tax assets based on assumptions including that the impact will continue at least until around the end of March 2022.」
The assumption used to estimate the recoverability of deferred tax assets was updated to reflect that the impact of the pandemic will continue at least until around the end of March 2022. The assumed period has been extended from around the end of March 2021 in the previous estimate. - FY2021-Q3RestatedAnnual report
「The timing of the end of the COVID-19 pandemic remains uncertain, and the government has currently declared a state of emergency in some prefectures. The impact is expected to continue affecting the Company’s performance, and although it is difficult to accurately predict when it will subside and other matters, we have made accounting estimates of the recoverability of deferred tax assets based on assumptions including that the impact will continue at least until around the end of March 2021.」
The accounting treatment of estimating the recoverability of deferred tax assets continues based on the assumption that the impact of the pandemic will continue at least until around the end of March 2021. - FY2021-Q2RestatedAnnual report
「Although it is difficult to accurately predict when the impact of COVID-19 and other matters will subside, we have made accounting estimates of the recoverability of deferred tax assets based on assumptions including that the impact will continue until around the end of March 2021.」
The accounting treatment of estimating the recoverability of deferred tax assets continues based on the assumption that the impact of the pandemic will continue until around the end of March 2021. - FY2021-Q1First statedAnnual report
「Although it is difficult to accurately predict when the impact of COVID-19 and other matters will subside, we have made accounting estimates of the recoverability of deferred tax assets based on assumptions including that the impact will continue until around the end of March 2021.」
It is stated for the first time that the recoverability of deferred tax assets is being estimated for accounting purposes based on the assumption that the impact of COVID-19 will continue until around the end of March 2021.