Recoverability of Deferred Tax Assets
First written in FY2022. 1 of 2 entries say "Restated". Latest entry: FY2024.
The whole theme swung hardest in 2020: 20 of 62 companies on the "Worse" side.
72 other companies' latest entry also says "Restated".
- FY2024RestatedAnnual report
「If the company determines, based on forecasts and assumptions regarding future taxable income, that some or all of its deferred tax assets cannot be recovered, the deferred tax assets will be reduced, potentially affecting the company's financial condition and operating results.」
The company continues to disclose the recoverability risk for deferred tax assets dependent on forecasts and assumptions regarding future taxable income and other factors. - FY2022First statedAnnual report
「If the company determines, based on forecasts and assumptions regarding future taxable income, that some or all of its deferred tax assets cannot be recovered, the deferred tax assets will be reduced, potentially affecting the company's financial condition and operating results.」
The company discloses accounting risks dependent on forecasts and assumptions regarding future taxable income and other factors.