Estimation Uncertainty Regarding the Recoverability of Deferred Tax Assets
First written in FY2020. 7 of 8 entries say "Restated". Latest entry: FY2026-H1.
The whole theme swung hardest in 2020: 20 of 62 companies on the "Worse" side.
- FY2026-H1RestatedAnnual report
「前連結会計年度の有価証券報告書に記載した「経営者による財政状態、経営成績及びキャッシュ・フローの状況の分析」中の会計上の見積りおよび当該見積りに用いた仮定の記載について重要な変更はありません。」
会計上の見積りおよびその仮定について、前連結会計年度から重要な変更がないと記載している。 - FY2024-Q1RestatedAnnual report
「There have been no material changes to the descriptions of the accounting estimates and the assumptions used in those estimates in the section titled “Analysis of Financial Position, Operating Results and Cash Flows by Management” in the annual securities report for the previous fiscal year.」
The company stated that there had been no material changes from the previous fiscal year in its accounting estimates or the related assumptions. - FY2023-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.」
The company has stated that there have been no material changes since the previous fiscal year to its accounting estimates and the underlying assumptions. - FY2023-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.」
The company has stated that there have been no material changes since the previous fiscal year to its accounting estimates and the underlying assumptions. - FY2022RestatedAnnual report
「当社は、将来の利益計画に基づいた課税所得の見積りを行い、繰延税金資産の回収可能額を算定しております。」
将来利益計画と課税所得の見積りを前提とする繰延税金資産の回収可能性に関する不確実性を継続して開示している。 - FY2022-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.」
The company has stated that there have been no material changes since the previous fiscal year to its accounting estimates and the underlying assumptions. - FY2021RestatedAnnual report
「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、その見積りの前提とした条件や仮定に変更が生じ減少した場合」
繰延税金資産の回収可能性に関する見積り不確実性を継続して開示している。 - FY2020First statedAnnual report
「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、その見積りの前提とした条件や仮定に変更が生じ減少した場合、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。」
将来利益計画と課税所得の見積りを前提とする繰延税金資産について、前提変更により取り崩し・税金費用計上が生じる可能性を新たに明示している。