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Santo (1788) · PolicyRestated

Application of Guidance on the Recoverability of Deferred Tax Assets

First written in FY2017-Q2. 5 of 8 entries say "Restated". Latest entry: FY2022-Q3.

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ProgressHeldSoftenedWorseRestatedFY2017-Q2 – FY2017RestatedFY2019-Q2 – FY2022-Q32017: 320172018: 220182019: 220192020: 020202021: 020212022: 12022
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Guidance on the Recoverability of Deferred Tax AssetsA theme 276 companies write about · 0 as a headwind · 11 as a tailwind

124 other companies' latest entry also says "Restated".

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Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 276 threads.
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  1. FY2022-Q3RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement (ASBJ Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and other standards were applied from the beginning of the first quarter. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Accounting Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Standard No. 10, 4 July 2019), the company decided to apply the new accounting standards prescribed by the Fair Value Measurement Accounting Standard and other standards prospectively.」

    This quarterly report does not describe any new changes concerning the Guidance on Recoverability of Deferred Tax Assets.
  2. FY2019-Q3RestatedAnnual report

    「The Partial Amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Standard No. 28, 16 February 2018) and other standards have been applied from the beginning of the first quarter. The financial position is compared and analyzed against the previous fiscal year using figures after retrospective application of these accounting standards and other standards.」

    The company continued to disclose that the standards concerning tax effect accounting and other standards had been applied from the beginning of the first quarter.
  3. FY2019-Q2RestatedAnnual report

    「We have applied the partial amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February Heisei 30) and other relevant standards from the beginning of the first quarter accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」

    The company stated that it continued to apply the standards concerning tax effect accounting and other standards that had been applied from the previous quarter.
  4. FY2019-Q1AchievedAnnual report

    「We have applied the partial amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Statement No. 28, 16 February Heisei 30) and other relevant standards from the beginning of the first quarter accounting period. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」

    The company began applying the standards concerning tax effect accounting and other standards that had been scheduled for application in the previous fiscal year from the start of the first quarter.
  5. FY2018ReframedAnnual report

    「Scheduled application date for the Guidance on Accounting Standards for Tax Effect Accounting and other standards: application will begin from the start of the fiscal year ending June 2019.」

    The company stated that the revised guidance issued in February 2018 and other guidance concerning the recoverability of deferred tax assets, which had previously been applied, were scheduled to be applied from the fiscal year ending June 2019.
  6. FY2017RestatedAnnual report

    「The Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March 2016) has been applied from the current fiscal year.」

    The company continued to disclose the application of the Guidance on Recoverability of Deferred Tax Assets.
  7. FY2017-Q3RestatedAnnual report

    「We have applied the Implementation Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March Heisei 28) from the first quarter accounting period.」

    Additional information stated that the Guidance on Recoverability of Deferred Tax Assets continued to be applied.
  8. FY2017-Q2First statedAnnual report

    「We have applied the Implementation Guidance on Recoverability of Deferred Tax Assets (ASBJ Guidance No. 26, 28 March Heisei 28) from the first quarter accounting period.」

    The company disclosed that it had applied the Guidance on Recoverability of Deferred Tax Assets from the first quarter.
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Application of Guidance on the Recoverability of Deferred Tax Assets | SANTO CORPORATION (1788) | Komori