Recoverability Risk for Deferred Tax Assets
First written in FY2017. 2 of 3 entries say "Restated". Latest entry: FY2023.
The whole theme swung hardest in 2020: 20 of 61 companies on the "Worse" side.
- FY2023RestatedAnnual report
「Deferred tax assets are recognized based on estimates of the timing and amount of taxable income generated under future business plans. These estimates may be affected by changes in uncertain future economic conditions and other factors.」
The company continues to describe the recoverability of deferred tax assets based on future taxable income and the impact of changes in economic conditions on estimates. - FY2021RestatedAnnual report
「Deferred tax assets are recognized based on estimates of the timing and amount of taxable income generated under future business plans. These estimates may be affected by changes in uncertain future economic conditions and other factors.」
The company continues to describe the recoverability of deferred tax assets based on future taxable income and the impact of changes in economic conditions on estimates. - FY2017First statedAnnual report
「The recoverability of deferred tax assets depends on estimates of future taxable income. If the company determines that part of its deferred tax assets cannot be realized in the future, it will recognize tax expense in the period in which that determination is made.」
The company identifies the recoverability of deferred tax assets based on estimates of future taxable income and the recognition of tax expense when they cannot be realized as risks.