Recoverability of Deferred Tax Assets
First written in FY2020. 1 of 2 entries say "Restated". Latest entry: FY2021.
5 other companies' latest entry also says "Restated".
- FY2021RestatedAnnual report
「If, due to significant changes in the performance or business environment of Group companies, the Group determines that all or part of its deferred tax assets are not recoverable, or if tax reforms including changes in tax rates or revisions to accounting standards are implemented, the deferred tax assets may be reduced, which could affect the Group's financial condition and operating results.」
The Group continues to disclose the risk of reductions in deferred tax assets resulting from changes in performance or the business environment, tax reforms and revisions to accounting standards. - FY2020First statedAnnual report
「If, due to significant changes in the performance or business environment of Group companies, the Group determines that all or part of its deferred tax assets are not recoverable, or if tax reforms including changes in tax rates or revisions to accounting standards are implemented, the deferred tax assets may be reduced, which could affect the Group's financial condition and operating results.」
The Group newly disclosed the risk of reductions in deferred tax assets resulting from changes in performance or the business environment, tax reforms and revisions to accounting standards.