Assessment of Deferred Tax Asset Recoverability Based on Assumptions Regarding the Containment of COVID-19
First written in FY2021-Q1. 2 of 4 entries say "Restated". Latest entry: FY2021.
The whole theme swung hardest in 2026: 5 of 23 companies on the "Worse" side.
- FY2021SoftenedAnnual report
「Although it is difficult to predict when the spread of COVID-19 will subside, the Company has made accounting estimates based on the assumption that its direct impact on the Group's operating results will be minor.」
It has changed the assumption from the previous timing-based assumption that the spread would gradually subside from the second half of the fiscal year ending March 2021 to an assumption that the direct impact on operating results will be minor. - FY2021-Q3RestatedAnnual report
「Although it is difficult to predict when the spread of COVID-19 will subside, the Company has made accounting estimates for assessing the recoverability of deferred tax assets based on available information for preparing the consolidated financial statements, assuming that the spread will gradually subside from the second half of the fiscal year ending March 2021. There have been no material changes from the contents described in the annual securities report for the previous consolidated fiscal year.」
It continues to assess the recoverability of deferred tax assets based on the assumption that the spread of COVID-19 will gradually subside from the second half of the fiscal year ending March 2021, with no material changes from the previous fiscal year. - FY2021-Q2RestatedAnnual report
「Although it is difficult to predict when the spread of COVID-19 will subside, the Company has made accounting estimates for assessing the recoverability of deferred tax assets based on available information for preparing the consolidated financial statements, assuming that the spread will gradually subside from the second half of the fiscal year ending March 2021. There have been no material changes from the contents described in the annual securities report for the previous consolidated fiscal year.」
It continues to assess the recoverability of deferred tax assets based on the assumption that the spread of COVID-19 will gradually subside from the second half of the fiscal year ending March 2021, with no material changes from the previous fiscal year. - FY2021-Q1First statedAnnual report
「Although it is difficult to predict when the spread of COVID-19 will subside, the Company has made accounting estimates for assessing the recoverability of deferred tax assets based on available information for preparing the consolidated financial statements, assuming that the spread will gradually subside from the second half of the fiscal year ending March 2021.」
It assesses the recoverability of deferred tax assets based on the assumption that the spread of COVID-19 will gradually subside from the second half of the fiscal year ending March 2021.