Recognition in Light of the Recoverability of Deferred Tax Assets
First written in FY2017-Q2. 8 of 10 entries say "Restated". Latest entry: FY2023-Q3.
0 other companies' latest entry also says "Restated".
- FY2023-Q3RestatedAnnual report
「In making estimates regarding the impact of the spread of COVID-19, there were no material changes to the assumptions described in the notes under “Additional Information” in the annual securities report for the previous fiscal year.」
The filing reconfirms that there have been no material changes in the assumptions underlying the accounting estimates concerning the impact of COVID-19. - FY2023-Q2RestatedAnnual report
「In making estimates regarding the impact of the spread of COVID-19, there were no material changes to the assumptions described in the notes under “Additional Information” in the annual securities report for the previous fiscal year.」
The filing reconfirms that there have been no material changes in the assumptions underlying the accounting estimates concerning the impact of COVID-19. - FY2023-Q1RestatedAnnual report
「In making estimates regarding the impact of the spread of COVID-19, there were no material changes to the assumptions described in the notes under “Additional Information” in the annual securities report for the previous fiscal year.」
The filing reconfirms that there have been no material changes in the assumptions underlying the accounting estimates concerning the impact of COVID-19. - FY2022-Q2RestatedAnnual report
「In making estimates regarding the impact of the spread of COVID-19, there were no material changes to the assumptions described in the notes under “Additional Information” in the annual securities report for the previous consolidated fiscal year.」
It was reconfirmed that there had been no material changes since the previous consolidated fiscal year in the assumptions used for accounting estimates concerning the impact of COVID-19. - FY2022-Q1RestatedAnnual report
「Although demand was temporarily lower, these conditions were assumed to gradually normalize as the spread of infection subsided and economic activity resumed. Based on this assumption, accounting estimates were made regarding the recoverability of deferred tax assets and impairment of fixed assets. As the impact of the spread of COVID-19 on economic activity is highly uncertain, any change in the above assumption could affect the company’s financial position and operating results in the future.」
It was reconfirmed that estimates of the recoverability of deferred tax assets and impairment of fixed assets were being made based on the assumption that the decline in demand caused by COVID-19 would be temporary and normalize as economic activity resumed. - FY2021RestatedAnnual report
「Although demand was temporarily lower, these conditions were assumed to gradually normalize as the spread of infection subsided and economic activity resumed. Based on this assumption, accounting estimates were made regarding the recoverability of deferred tax assets and impairment of fixed assets.」
The assumption that the impact of COVID-19 would be temporary and normalize as economic activity resumed continued to be used in accounting estimates. - FY2021-Q3RestatedAnnual report
「Although demand was temporarily lower, these conditions were assumed to gradually normalize as the spread of infection subsided and economic activity resumed. Based on this assumption, accounting estimates were made regarding the recoverability of deferred tax assets and impairment of fixed assets. As the impact of COVID-19 on economic activity is highly uncertain, any change in the above assumption could affect the company’s financial position and operating results in the future.」
It was reconfirmed that estimates of the recoverability of deferred tax assets and impairment of fixed assets were being made based on the assumption that the decline in demand caused by COVID-19 would be temporary and normalize as economic activity resumed. - FY2021-Q2Accounting Estimates Based on the Assumed Impact of COVID-19Annual report
「Although demand was temporarily lower, these conditions were assumed to gradually normalize as the spread of infection subsided and economic activity resumed. Based on this assumption, accounting estimates were made regarding the recoverability of deferred tax assets and impairment of fixed assets. As the impact of COVID-19 on economic activity is highly uncertain, any change in the above assumption could affect the company’s financial position and operating results in the future.」
Estimates of the recoverability of deferred tax assets and impairment of fixed assets were made based on the assumption that the decline in demand caused by COVID-19 would be temporary and normalize as economic activity resumed. The high level of uncertainty was also explicitly stated. - FY2017-Q3RestatedAnnual report
「After examining the recoverability of deferred tax assets in light of recent and expected business performance, it was decided to recognize deferred tax assets to the extent recoverable from the second quarter. In the third quarter and cumulative period, deferred tax assets of ¥36.287 million and deferred income taxes of ¥61.673 million were recognized.」
Recognition of deferred tax assets, which began in the second quarter, continued, and the amount recognized in the third quarter was reported. - FY2017-Q2First statedAnnual report
「After examining the recoverability of deferred tax assets in light of recent and expected business performance, it was decided to recognize deferred tax assets to the extent recoverable. In the second quarter, deferred tax assets of ¥94.724 million and deferred income taxes of ¥85.971 million were recognized.」
Following an assessment of recoverability based on business performance trends, deferred tax assets and deferred income taxes were newly recognized.