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San-A (2659) · PolicyRestated

Application of Guidance on the Recoverability of Deferred Tax Assets

First written in FY2018-Q1. 3 of 4 entries say "Restated". Latest entry: FY2020-Q1.

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ProgressHeldSoftenedWorseRestatedFY2018-Q1 – FY2020-Q12017: 220172018: 120182019: 12019
Same theme, other companies
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.
Full recordFilings, disclosures and news, newest first
  1. FY2020-Q1RestatedAnnual report

    「There were no material changes during the first quarter of the current consolidated fiscal year to the management policies, management strategies or other matters established by the Group.」

    The company explicitly states that there were no material changes to its management policies or management strategies.
  2. FY2018-Q3RestatedAnnual report

    「We have applied “Implementation Guidance on Recoverability of Deferred Tax Assets” (ASBJ Guidance No. 26, dated 28 March 2016) from the first-quarter consolidated accounting period.」

    The company reiterates in additional information that it has applied the implementation guidance on the recoverability of deferred tax assets from the first quarter of the current consolidated fiscal year.
  3. FY2018-Q2RestatedAnnual report

    「We have applied “Implementation Guidance on Recoverability of Deferred Tax Assets” (ASBJ Guidance No. 26, dated 28 March 2016) from the first-quarter consolidated accounting period.」

    The company reiterates in additional information that it has applied the implementation guidance on the recoverability of deferred tax assets from the first quarter of the current consolidated fiscal year.
  4. FY2018-Q1First statedAnnual report

    「We have applied the “Implementation Guidance on Recoverability of Deferred Tax Assets” (ASBJ Guidance No. 26, 28 March 2016) from the first quarter of the current consolidated fiscal year.」

    The company states that it has applied the implementation guidance on the recoverability of deferred tax assets from the first quarter of the current consolidated fiscal year.
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