Review of Deferred Tax Asset Recoverability and Recognition
First written in FY2017-Q2. 1 of 9 entries say "Restated". Latest entry: FY2019.
The whole theme swung hardest in 2020: 3 of 12 companies on the "Worse" side.
2 other companies' latest entry also says "Restated".
- FY2019RestatedAnnual report
「Deferred income taxes increased by ¥3,435 million from negative ¥1,330 million in the same period of the previous year to ¥2,105 million.」
As the tax benefit narrowed against the backdrop of additional deferred tax asset recognition, deferred income taxes were recorded as an expense of ¥2,105 million in the current fiscal year. - FY2019-Q3Deferred income taxes turned into an expenseAnnual report
「Deferred income taxes (1,172) 3,278」
Deferred income taxes turned from negative ¥1,172 million in the same period of the previous year to ¥3,278 million in the cumulative third quarter of the current fiscal year, shifting from a tax benefit associated with the additional recognition of deferred tax assets to an expense. - FY2019-Q1Deferred income taxes turned positiveAnnual report
「Deferred income taxes (531) 1,102」
Deferred income taxes turned positive, from negative ¥531 million in the same period of the previous year to ¥1,102 million in the first quarter of the current fiscal year. - FY2018Deferred income taxes narrowed furtherAnnual report
「Deferred income taxes increased by ¥11,375 million from negative ¥12,706 million in the same period of the previous year, when deferred tax assets were additionally recognized following a review of their recoverability, to negative ¥1,330 million.」
Deferred income taxes associated with the additional recognition of deferred tax assets narrowed from negative ¥12,706 million in the same period of the previous year to negative ¥1,330 million. - FY2018-Q3Deferred income taxes narrowedAnnual report
「Deferred income taxes (1,172)」
Deferred income taxes for the cumulative third quarter of the current fiscal year were negative ¥1,172 million. They were down in scale from negative ¥12,104 million in the same period of the previous year. - FY2018-Q2Deferred income taxes increased from the previous quarterAnnual report
「Deferred income taxes (2,828)」
Deferred income taxes for the cumulative second quarter of the current fiscal year were negative ¥2,828 million, up from negative ¥531 million in the cumulative first quarter of the current fiscal year. However, they were down in scale from negative ¥13,585 million in the same period of the previous year. - FY2018-Q1Deferred income taxes narrowedAnnual report
「Deferred income taxes (531)」
Deferred income taxes for the cumulative first quarter of the current fiscal year were negative ¥531 million, down in scale from negative ¥13,500 million in the same period of the previous year. This filing does not repeat the explanation regarding the review of deferred tax asset recoverability. - FY2017-Q3Update the additional deferred tax asset recognition amountAnnual report
「The “Application Guidance on Recoverability of Deferred Tax Assets” (ASBJ Guidance No. 26, 28 March 2016) was applied from the first quarter of the current fiscal year, and the recoverability of deferred tax assets was reviewed in light of recent business trends and other factors. As a result, additional deferred tax assets were recognized during the cumulative third quarter of the current fiscal year, and deferred income taxes of negative ¥12,104 million were recorded.」
The application of the guidance and the review of recoverability were reconfirmed, and deferred income taxes of negative ¥12,104 million were recorded. - FY2017-Q2First statedAnnual report
「The “Application Guidance on Recoverability of Deferred Tax Assets” (ASBJ Guidance No. 26, 28 March 2016) was applied from the first quarter of the current fiscal year, and the recoverability of deferred tax assets was reviewed in light of recent business trends and other factors. As a result, deferred tax assets were recognized during the cumulative second quarter of the current fiscal year, and deferred income taxes of negative ¥13,585 million were recorded.」
Following application of the guidance and a review of recoverability based on recent business trends, deferred income taxes of negative ¥13,585 million were recorded.