Risk of Changes in the Recoverability of Deferred Tax Assets
First written in FY2016. 3 of 5 entries say "Restated". Latest entry: FY2020.
The Imamura Securities moved to the "Worse" side of this theme in 2020.
0 other companies' latest entry also says "Worsened".
- FY2020WorsenedAnnual report
「In making this estimate, the company incorporated into its assumptions the impact of the spread of COVID-19 on expected annual growth in GDP, trends in interest rates and expected trading value of shares on the Tokyo Stock Exchange, which affects operating revenue.」
Regarding the recoverability of deferred tax assets, the company states that it incorporated the impact of COVID-19 into the assumptions used to estimate taxable income. - FY2019RestatedAnnual report
「If changes in recoverability arise due to a deterioration in business conditions, tax reforms such as a reduction in the corporate tax rate, changes in accounting principles or other factors, the company may reduce its deferred tax assets, which could affect its financial position and operating results.」
The company reiterates the risk to the recoverability of deferred tax assets arising from changes in business conditions, taxation and accounting principles. - FY2018RestatedAnnual report
「If changes in recoverability arise due to a deterioration in business conditions, tax reforms such as a reduction in the corporate tax rate, changes in accounting principles or other factors, the company may reduce its deferred tax assets, which could affect its financial position and operating results.」
The company reiterates the risk to the recoverability of deferred tax assets arising from changes in business conditions, taxation and accounting principles. - FY2017RestatedAnnual report
「If changes in recoverability arise due to a deterioration in business conditions, tax reforms such as a reduction in the corporate tax rate, changes in accounting principles or other factors, the company may reduce its deferred tax assets, which could affect its financial position and operating results.」
The company reiterates the risk of changes in the recoverability of deferred tax assets. - FY2016First statedAnnual report
「If changes in recoverability arise due to a deterioration in business conditions, tax reforms such as a reduction in the corporate tax rate, changes in accounting principles or other factors, the company may reduce its deferred tax assets, which could affect its financial position and operating results.」
The company describes the risk of reducing deferred tax assets due to changes in business conditions, taxation and accounting principles.