Sanyo Trading (3176) · InitiativeReframed
Application of the accounting standard for disclosure of accounting estimates
First written in FY2021. 1 of 3 entries say "Restated". Latest entry: FY2025.
3entries
5years
0from disclosures
How it moved
Same theme, other companies
Implementation of the Accounting Standard for Disclosure of Accounting EstimatesA theme 528 companies write about · 0 as a headwind · 15 as a tailwind
Sanyo Trading moved to the "Worse" side of this theme in 2025.
1 other company's latest entry also says "Reframed".
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 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 526 threads.Full recordFilings, disclosures and news, newest first
- FY2025ReframedAnnual report
「KOTAIバイオテクノロジーズ㈱ののれんの評価」
従来の一般的なのれん評価の開示に加え、KOTAIについて取得時計画と実績、来期予算、市場規模・見込シェアを主要仮定とする個別の評価項目が開示された。 - FY2023RestatedAnnual report
「のれんを含む各資産グループから得られる割引前将来キャッシュ・フローは、経営者により承認された将来の事業計画・売上高成長率等を基に算定しています。」
のれん評価について、事業計画・売上高成長率等を主要な仮定とする会計上の見積り開示が継続している。 - FY2021First statedAnnual report
「The Accounting Standard for Disclosure of Accounting Estimates (Accounting Standard No. 31, 31 March 2020) was adopted from the current consolidated fiscal year, and notes on significant accounting estimates were included in the consolidated financial statements.」
The Company adopted the disclosure standard for accounting estimates from the current consolidated fiscal year and introduced disclosures of significant estimates and assumptions, including goodwill valuation.