Estimation risk relating to the recoverability of deferred tax assets
First written in FY2017. 19 of 20 entries say "Restated". Latest entry: FY2026-H1.
The whole theme swung hardest in 2020: 20 of 61 companies on the "Worse" side.
72 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
会計上の見積り及び見積りに用いた仮定について、重要な変更がないと再確認している。 - FY2024-Q3RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
会計上の見積り及び見積りに用いた仮定について、重要な変更がないと再確認している。 - FY2024-Q2RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
会計上の見積り及び見積りに用いた仮定について、重要な変更がないと再確認している。 - FY2024-Q1RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
会計上の見積り及び見積りに用いた仮定について、重要な変更がないと再確認している。 - FY2023-Q3RestatedAnnual report
「During the nine-month cumulative period, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
繰延税金資産の回収可能性に関する見積りリスクについて、新たな発生または重要な変更がない旨を再確認している。 - FY2023-Q1RestatedAnnual report
「No new business or other risks arose during the three months ended 30 June. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
繰延税金資産の回収可能性に関する見積りリスクについて、新たな発生または重要な変更がない旨を再確認している。 - FY2022-Q3RestatedAnnual report
「During the nine-month cumulative period, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
繰延税金資産の回収可能性に関する見積りリスクについて、新たな発生または重要な変更がない旨を再確認している。 - FY2022-Q1RestatedAnnual report
「No new business or other risks arose during the three months ended 30 June. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
繰延税金資産の回収可能性に関する見積りリスクについて、新たな発生または重要な変更がない旨を再確認している。 - FY2021-Q1RestatedAnnual report
「No new business or other risks arose during the three months ended 30 June. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
繰延税金資産の回収可能性に関する見積りリスクについて、新たな発生または重要な変更がない旨を再確認している。 - FY2020RestatedAnnual report
「繰延税金資産の回収可能性を評価するに際して将来の課税所得を合理的に見積っております。繰延税金資産の回収可能性は将来の課税所得の見積りに依存するため、その見積り額が減少した場合、繰延税金資産が取り崩され、税金費用が計上される可能性があります。」
将来課税所得の見積り減少による繰延税金資産の取崩し・税金費用計上リスクを再確認している。 - FY2020-Q3RestatedAnnual report
「During the nine-month cumulative period, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
繰延税金資産の回収可能性に関する見積りリスクについて、新たな発生または重要な変更がない旨を再確認している。 - FY2020-Q2RestatedAnnual report
「During the six-month cumulative period, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
繰延税金資産の回収可能性に関する見積りリスクについて、新たな発生または重要な変更がない旨を再確認している。 - FY2020-Q1RestatedAnnual report
「No new business or other risks arose during the three months ended 30 June. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」
繰延税金資産の回収可能性に関する見積りリスクについて、新たな発生または重要な変更がない旨を再確認している。 - FY2019RestatedAnnual report
「The recoverability of deferred tax assets depends on estimates of future taxable income. If the estimated amount decreases, deferred tax assets may be reversed and tax expense may be recognized.」
将来課税所得の見積り減少による繰延税金資産の取崩し・税金費用計上リスクを再確認している。 - FY2019-Q3RestatedAnnual report
「During the nine-month cumulative period, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
繰延税金資産の回収可能性に関する見積りリスクについて、新たな発生または重要な変更がない旨を再確認している。 - FY2019-Q2RestatedAnnual report
「During the six-month cumulative period, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
繰延税金資産の回収可能性に関する見積りリスクについて、新たな発生または重要な変更がない旨を再確認している。 - FY2018RestatedAnnual report
「The recoverability of deferred tax assets depends on estimates of future taxable income. If the estimated amount decreases, deferred tax assets may be reversed and tax expense may be recognized.」
将来課税所得の見積り減少による繰延税金資産の取崩し・税金費用計上リスクを再確認している。 - FY2018-Q3RestatedAnnual report
「During the nine-month cumulative period, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
繰延税金資産の回収可能性に関する見積りリスクについて、新たな発生または重要な変更がない旨を再確認している。 - FY2018-Q2RestatedAnnual report
「During the six-month cumulative period, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
繰延税金資産の回収可能性に関する見積りリスクについて、新たな発生または重要な変更がない旨を包括的に再確認している。 - FY2017First statedAnnual report
「The recoverability of deferred tax assets depends on estimates of future taxable income. If the estimated amount decreases, deferred tax assets may be reversed and tax expense may be recognized.」
The potential reversal of deferred tax assets and recognition of tax expense if estimated future taxable income declines is identified as a key accounting-estimate risk.