Deferred Tax Asset Estimate Reflecting the Impact of COVID-19
First written in FY2020-Q3. 8 of 13 entries say "Restated". Latest entry: FY2024.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
- FY2024DroppedAnnual reportIn assessing the recoverability of deferred tax assets, the previous assumption that the impact of COVID-19 would diminish from a specified fiscal year onward was no longer stated and was replaced by a general explanation that taxable income is estimated in consideration of the business and market environments.
- FY2023-Q3RestatedAnnual report
「These estimates were made on the assumption that the impact of the spread of COVID-19 would gradually diminish from the fiscal year ending September 2023 onward.」
The assumption that the impact of COVID-19 would gradually diminish from the fiscal year ending September 2023 onward has been maintained in estimating deferred tax assets. - FY2023-Q2RestatedAnnual report
「These estimates were made on the assumption that the impact of the spread of COVID-19 would gradually diminish from the fiscal year ending September 2023 onward.」
The assumption that the impact of COVID-19 would gradually diminish from the fiscal year ending September 2023 onward has been maintained in estimating deferred tax assets. - FY2023-Q1RestatedAnnual report
「These estimates were made on the assumption that the impact of the spread of COVID-19 would gradually diminish from the fiscal year ending September 2023 onward.」
The assumption that the impact of COVID-19 would gradually diminish from the fiscal year ending September 2023 onward has been maintained in estimating deferred tax assets. - FY2022WorsenedAnnual report
「These estimates were made on the assumption that the impact of the spread of COVID-19 would gradually diminish from the fiscal year ending September 2023 onward.」
The assumed timing for the impact of COVID-19 to diminish in the estimation of deferred tax assets was pushed back from the fiscal year ending September 2022 onward to the fiscal year ending September 2023 onward. - FY2022-Q3RestatedAnnual report
「These estimates were made on the assumption that the impact of the spread of COVID-19 would gradually diminish from the fiscal year ending September 2022 onward.」
The assumption used in estimating deferred tax assets that the impact of COVID-19 would gradually diminish from the fiscal year ending September 2022 onward has been maintained. - FY2022-Q1RestatedAnnual report
「These estimates were made on the assumption that the impact of the spread of COVID-19 would gradually diminish from the fiscal year ending September 2022 onward.」
The assumption used in estimating deferred tax assets that the impact of COVID-19 would gradually diminish from the fiscal year ending September 2022 onward has been maintained. - FY2021Updated assumption on the subsiding of the impact of COVID-19Annual report
「These estimates were made on the assumption that the impact of the spread of COVID-19 would gradually diminish from the fiscal year ending September 2022 onward.」
The assumption regarding the impact of COVID-19 used in estimating deferred tax assets was updated to state that the impact would gradually diminish from the fiscal year ending September 2022 onward. - FY2021-Q3RestatedAnnual report
「These estimates were made on the assumption that the impact of the spread of COVID-19 would continue at least through the fiscal year ending September 2021 and gradually diminish from the fiscal year ending September 2022 onward.」
The assumption used in estimating deferred tax assets that the impact of COVID-19 would continue at least through the fiscal year ending September 2021 and gradually diminish from the fiscal year ending September 2022 onward has been maintained. - FY2021-Q2RestatedAnnual report
「These estimates were made on the assumption that the impact of the spread of COVID-19 would continue at least through the fiscal year ending September 2021 and gradually diminish from the fiscal year ending September 2022 onward.」
The assumption used in estimating deferred tax assets that the impact of COVID-19 would continue at least through the fiscal year ending September 2021 and gradually diminish from the fiscal year ending September 2022 onward has been maintained. - FY2021-Q1RestatedAnnual report
「These estimates were made on the assumption that the impact of the spread of COVID-19 would continue at least through the fiscal year ending September 2021 and gradually diminish from the fiscal year ending September 2022 onward.」
The assumption used in estimating deferred tax assets that the impact of COVID-19 would continue at least through the fiscal year ending September 2021 and gradually diminish from the fiscal year ending September 2022 onward has been maintained. - FY2020Review of the duration of the impactAnnual report
「These estimates were made on the assumption that the impact of the spread of COVID-19 would continue at least through the fiscal year ending September 2021 and gradually diminish from the fiscal year ending September 2022 onward.」
The assumption was changed from the third quarter's wording that the impact would gradually subside during 2021 to one that the impact would continue at least through the fiscal year ending September 2021 and gradually diminish from the fiscal year ending September 2022 onward. - FY2020-Q3First statedAnnual report
「These estimates were made on the assumption that the impact of the spread of COVID-19 would gradually subside and the economy would recover during 2021.」
For the accounting estimates used to recognise deferred tax assets, based on the earnings outlook and other information reflecting the impact of the spread of COVID-19, an assumption that the impact would gradually subside and the economy recover during 2021 was explicitly stated for the first time.