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Daishi Hokuetsu Financial Group (7327) · RiskFirst stated

Inability to Recover or Reduction of Deferred Tax Assets

First written in FY2019-Q3. . Latest entry: FY2019-Q3.

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Deferred Tax Asset Write-Downs Due to Accounting Standard Changes and Taxable Income VariancesA theme 6 companies write about · 6 as a headwind · 0 as a tailwind

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  1. FY2019-Q3First statedAnnual report

    「実際の課税所得が見積額と異なる等により、繰延税金資産の一部または全部の回収が出来ないと判断される場合は、当社グループの繰延税金資産は減額され、その結果、当社グループの業績や財務状況に悪影響を与えるとともに、自己資本比率の低下を招く可能性があります。」

    会計基準変更や課税所得見積りとの差異を繰延税金資産の減額要因としている。
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Inability to Recover or Reduction of Deferred Tax Assets | Daishi Hokuetsu Financial Group,Inc. (7327) | Komori