Estimates of deferred tax assets and other items based on the assumption that the impact of COVID-19 will continue
First written in FY2021-Q1. 6 of 9 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2026: 5 of 23 companies on the "Worse" side.
- FY2025ReframedAnnual report
「Deferred tax assets are recognized based on the amount of taxable income expected to be realized in the future. In assessing the realizability of future taxable income, the company considers available forward-looking information together with historical information.」
The explanation has been reorganized from the previous assumption that the impact of COVID-19 would continue to an assessment of the realizability of taxable income based on historical and forward-looking information. - FY2024ReframedAnnual report
「Deferred tax assets are recognized based on the amount of taxable income expected to be realized in the future. In assessing the realizability of future taxable income, the company considers available forward-looking information together with historical information.」
The explanation has been reorganized from the previous estimate based on the assumption that the impact of COVID-19 would continue to a general explanation for the current fiscal year based on the realizability of future taxable income. - FY2023-Q3RestatedAnnual report
「Based on external information and other data available as of the end of the third quarter of the current consolidated fiscal year and on the assumption that the impact will continue throughout the current consolidated fiscal year, the company has made accounting estimates, including the recoverability of deferred tax assets.」
The company continues to apply a policy of estimating the recoverability of deferred tax assets and other items based on the assumption that the impact of COVID-19 will continue throughout the current consolidated fiscal year. - FY2023-Q1RestatedAnnual report
「The company is making accounting estimates, including the recoverability of deferred tax assets, based on the assumption that the impact will continue throughout the current consolidated fiscal year.」
The company continues to apply a policy of estimating the recoverability of deferred tax assets and other items based on the assumption that the impact of COVID-19 will continue throughout the current consolidated fiscal year. - FY2022-Q3RestatedAnnual report
「Based on external information and other data available as of the end of the third quarter of the current consolidated fiscal year and on the assumption that the impact will continue throughout the current consolidated fiscal year, the company has made accounting estimates, including the recoverability of deferred tax assets.」
The company continues to apply a policy of estimating the recoverability of deferred tax assets and other items based on the assumption that the impact of COVID-19 will continue throughout the current consolidated fiscal year. - FY2022-Q1RestatedAnnual report
「As COVID-19 is an event with a broad impact on the economy and corporate activities, and it is difficult to predict how it will spread or when it will subside, the company has made accounting estimates, including the recoverability of deferred tax assets, based on external information and other data available as of the end of the first quarter of the current consolidated fiscal year and on the assumption that the impact will continue throughout the current consolidated fiscal year.」
The company continues to disclose its policy of estimating the recoverability of deferred tax assets and other items based on the assumption that the impact of COVID-19 will continue throughout the current consolidated fiscal year. - FY2021-Q3RestatedAnnual report
「As COVID-19 is an event with a broad impact on the economy and corporate activities, and it is difficult to predict how it will spread or when it will subside, the company has made accounting estimates, including the recoverability of deferred tax assets, based on external information and other data available as of the end of the third quarter of the current consolidated fiscal year and on the assumption that the impact will continue throughout the current consolidated fiscal year.」
The company continues to disclose its policy of estimating the recoverability of deferred tax assets and other items based on the assumption that the impact of COVID-19 will continue throughout the current consolidated fiscal year. - FY2021-Q2RestatedAnnual report
「As COVID-19 is an event with a broad impact on the economy and corporate activities, and it is difficult to predict how it will spread or when it will subside, the company has made accounting estimates, including the recoverability of deferred tax assets, based on external information and other data available as of the end of the second quarter of the current consolidated fiscal year and on the assumption that the impact will continue throughout the current consolidated fiscal year.」
The company continues to disclose its policy of estimating the recoverability of deferred tax assets and other items based on the assumption that the impact of COVID-19 will continue throughout the current consolidated fiscal year. - FY2021-Q1First statedAnnual report
「As COVID-19 is an event with a broad impact on the economy and corporate activities, and it is difficult to predict how it will spread or when it will subside, the company has made accounting estimates, including the recoverability of deferred tax assets, based on external information and other data available as of the end of the first quarter of the current consolidated fiscal year and on the assumption that the impact will continue throughout the current consolidated fiscal year.」
Based on the difficulty of predicting how COVID-19 will spread or when it will subside, the company has assumed that its impact will continue throughout the current consolidated fiscal year and is estimating the recoverability of deferred tax assets and other items.