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f-code (9211) · RiskRestated

Estimation Risk Relating to the Recoverability of Deferred Tax Assets

First written in FY2022. 6 of 7 entries say "Restated". Latest entry: FY2026-H1.

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ProgressHeldSoftenedWorseRestatedFY2022 – FY2026-H12023: 420232024: 120242025: 120252026: 12026
Same theme, other companies
Risk related to estimates of future earnings, taxable income, etc. in assessing the recoverability of deferred tax assetsA theme 317 companies write about · 313 as a headwind · 6 as a tailwind

The whole theme swung hardest in 2020: 20 of 62 companies on the "Worse" side.

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 199 companies compared. The sentences above are computed from all 199.Comparing 200 of the theme's 319 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2026-H1RestatedAnnual report

    「本要約中間連結財務諸表における重要な会計上の見積り及び見積りを伴う判断は、2025年12月31日に終了する連結会計年度に係る連結財務諸表と同様であります。」

    重要な会計上の見積り及び判断について、前連結会計年度から重要な変更はないとしている。
  2. FY2025-H1RestatedAnnual report

    「本要約中間連結財務諸表における重要な会計上の見積り及び見積りを伴う判断は、2024年12月31日に終了する連結会計年度に係る連結財務諸表と同様であります。」

    繰延税金資産の回収可能性を含む重要な会計上の見積り及び判断について、前連結会計年度から重要な変更はないとしている。
  3. FY2023RestatedAnnual report

    「実際に発生した課税所得の金額が見積りと異なった場合、翌事業年度以降の連結財務諸表において、繰延税金資産の金額に重要な影響を与える可能性があります。」

    繰延税金資産の回収可能性が将来課税所得の見積りに依存するリスクを継続している。
  4. FY2023-Q3RestatedAnnual report

    「During the third quarter of the fiscal year, there were no material changes in the occurrence of major risks that management recognizes as potentially having a material impact on the financial position, operating results or cash flows of the consolidated companies, among the matters relating to the business conditions, financial position and other matters described in this quarterly report, or in the "Business and Other Risks" described in the annual securities report for the previous fiscal year.」

    繰延税金資産の回収可能性を含む会計上の見積り及び仮定について、重要な変更はない。
  5. FY2023-Q2RestatedAnnual report

    「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」

    繰延税金資産の回収可能性を含む会計上の見積り及び仮定について重要な変更はない。
  6. FY2023-Q1RestatedAnnual report

    「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」

    繰延税金資産の回収可能性に関する見積り及び仮定について重要な変更はない。
  7. FY2022First statedAnnual report

    「繰延税金資産の回収可能性は将来の課税所得の見積りに依存するため、その見積りの前提とした条件や仮定に変更が生じた場合、繰延税金資産が減額され税金費用が計上される可能性があります。」

    重要な会計上の見積りとして、将来の課税所得の見積り変更により繰延税金資産が減額され、税金費用が計上される可能性を新たに記載した。
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Estimation Risk Relating to the Recoverability of Deferred Tax Assets | f-code Inc. (9211) | Komori