Recoverability Risk for Deferred Tax Assets
First written in FY2016. 6 of 8 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2020: 20 of 62 companies on the "Worse" side.
- FY2020RestatedAnnual report
「If, based on our projections of future taxable income, we determine that all or part of our deferred tax assets cannot be recovered, the deferred tax assets will be reduced, which could adversely affect our operating results and financial condition.」
将来課税所得の予測に基づく繰延税金資産の回収可能性リスクを継続して記載している。 - FY2019RestatedAnnual report
「If, based on our projections of future taxable income, we determine that all or part of our deferred tax assets cannot be recovered, the deferred tax assets will be reduced, which could adversely affect our operating results and financial condition.」
将来課税所得の予測に基づく繰延税金資産の回収可能性リスクを継続して記載している。 - FY2018RestatedAnnual report
「If, based on our projections of future taxable income, we determine that all or part of our deferred tax assets cannot be recovered, the deferred tax assets will be reduced, which could adversely affect our operating results and financial condition.」
The company continues to disclose the risk concerning the recoverability of deferred tax assets based on estimates of future taxable income. - FY2017RestatedAnnual report
「The Application Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) has been applied from the current consolidated fiscal year.」
The company continues to apply the application guidance on the recoverability of deferred tax assets. - FY2017-Q3RestatedAnnual report
「We have applied the Guidance on Accounting Standard for Recoverability of Deferred Tax Assets (Accounting Standards Implementation Guidance No. 26, 28 March 2016) from the first quarter of the consolidated fiscal year.」
The company continues to apply the application guidance on the recoverability of deferred tax assets. - FY2017-Q2RestatedAnnual report
「「繰延税金資産の回収可能性に関する適用指針」（企業会計基準適用指針第26号 平成28年３月28日）を当中間連結会計期間から適用しております。」
The company continues to apply the application guidance on the recoverability of deferred tax assets. - FY2017-Q1Application of Application GuidanceAnnual report
「If political or economic conditions change in relevant regions, or events such as war, terrorism or major natural disasters occur, the Group's performance may be affected through booking cancellations and other factors.」
繰延税金資産の回収可能性に関する適用指針を当四半期から適用した。回収可能性リスクの実態や影響の変化は記載されていない。 - FY2016First statedAnnual report
「If, based on our projections of future taxable income, we determine that all or part of our deferred tax assets cannot be recovered, the deferred tax assets will be reduced, which could adversely affect our operating results and financial condition.」
The recoverability assessment based on estimated future taxable income and the possibility of reducing deferred tax assets were disclosed.