Reassessment of Deferred Tax Asset Recoverability in Light of the Continued Impact of COVID-19
First written in FY2021-Q2. 3 of 4 entries say "Restated". Latest entry: FY2022-Q3.
The whole theme swung hardest in 2026: 5 of 22 companies on the "Worse" side.
- FY2022-Q3RestatedAnnual report
「There have been no material changes to the assumptions regarding the effects of COVID-19 described in the additional information section of the securities report for the previous consolidated fiscal year under “Accounting estimates related to the effects of COVID-19.”」
The company stated that there had been no material changes to the assumptions underlying its accounting estimates related to the effects of COVID-19. - FY2022-Q2RestatedAnnual report
「There have been no material changes to the assumptions regarding the effects of COVID-19 described in the additional information section of the securities report for the previous consolidated fiscal year under “Accounting estimates related to the effects of COVID-19.”」
The company stated that there had been no material changes to the assumptions underlying its accounting estimates related to the effects of COVID-19. - FY2022-Q1RestatedAnnual report
「There have been no material changes to the assumptions regarding the effects of COVID-19 described in the additional information section of the securities report for the previous consolidated fiscal year under “Accounting estimates related to the effects of COVID-19.”」
The company states that there were no material changes to the assumptions used in accounting estimates regarding the impact of COVID-19. - FY2021-Q2First statedAnnual report
「During the cumulative second quarter of the current consolidated fiscal year, the effects of COVID-19 continued. Based on information available as of the end of the second quarter of the current consolidated fiscal year, the company revised its assumption to reflect the continuation of the effects of COVID-19 for a certain period of the fiscal year ending March 2021 and reviewed the recoverability of deferred tax assets. As a result, it recorded ¥10,757 million in income taxes—deferred and other, mainly due to the reversal of a portion of deferred tax assets.」
The company revised its assumption to reflect the continuation of the effects of COVID-19 for a certain period of the fiscal year ending March 2021 and, following a review of the recoverability of deferred tax assets, recorded ¥10,757 million in income taxes—deferred and other.