Year-End Adoption of the Accounting Standard for Disclosure of Accounting Estimates
First written in FY2021. 10 of 11 entries say "Restated". Latest entry: FY2026-H1.
33 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「There were no material changes during the interim consolidated accounting period in the descriptions of the significant accounting estimates and the assumptions used in those estimates included in “Management’s Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
It is stated that there have been no significant changes in the significant accounting estimates and their assumptions from those disclosed in the annual securities report for the previous fiscal year. - FY2025RestatedAnnual report
「The significant accounting policies adopted in the consolidated financial statements and financial statements of the Group are described, respectively, in Section 5, “Accounting Status,” 1. “Consolidated Financial Statements, etc., Notes (Significant Matters That Form the Basis for Preparing the Consolidated Financial Statements)” and 2. “Financial Statements, etc., Notes (Significant Accounting Policies).”」
Significant accounting estimates and their assumptions continue to be disclosed. Regarding the recoverability of deferred tax assets, demand trends, market prices, weather conditions and other factors are presented as assumptions. - FY2025-H1RestatedAnnual report
「There were no material changes during the interim consolidated accounting period in the descriptions of the significant accounting estimates and the assumptions used in those estimates included in “Management’s Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
It is stated that there have been no significant changes in the significant accounting estimates and their assumptions from those disclosed in the annual securities report for the previous fiscal year. - FY2024-Q3RestatedAnnual report
「There were no significant changes from the previous fiscal year's securities report to the descriptions of significant accounting estimates and the assumptions used in those estimates in the section titled “Management's Analysis of Financial Position, Operating Results and Cash Flows.”」
It is stated that there have been no significant changes in the significant accounting estimates and their assumptions from those disclosed in the annual securities report for the previous fiscal year. - FY2024-Q2RestatedAnnual report
「There were no significant changes from the previous fiscal year's securities report to the descriptions of significant accounting estimates and the assumptions used in those estimates in the section titled “Management's Analysis of Financial Position, Operating Results and Cash Flows.”」
It is stated that there have been no significant changes in the significant accounting estimates and their assumptions from those disclosed in the annual securities report for the previous fiscal year. - FY2024-Q1RestatedAnnual report
「There were no significant changes from the previous fiscal year's securities report to the descriptions of significant accounting estimates and the assumptions used in those estimates in the section titled “Management's Analysis of Financial Position, Operating Results and Cash Flows.”」
It is stated that there have been no significant changes in the significant accounting estimates and their assumptions from those disclosed in the annual securities report for the previous fiscal year. - FY2023-Q3RestatedAnnual report
「There were no significant changes from the previous fiscal year's securities report to the descriptions of significant accounting estimates and the assumptions used in those estimates in the section titled “Management's Analysis of Financial Position, Operating Results and Cash Flows.”」
It is stated that there have been no significant changes in the significant accounting estimates and their assumptions from those disclosed in the annual securities report for the previous fiscal year. - FY2023-Q1RestatedAnnual report
「There were no significant changes from the previous fiscal year's securities report to the descriptions of significant accounting estimates and the assumptions used in those estimates in the section titled “Management's Analysis of Financial Position, Operating Results and Cash Flows.”」
It is stated that there have been no significant changes in the significant accounting estimates and their assumptions from those disclosed in the annual securities report for the previous fiscal year. - FY2022-Q3RestatedAnnual report
「There were no significant changes from the previous fiscal year's securities report to the descriptions of significant accounting estimates and the assumptions used in those estimates in the section titled “Management's Analysis of Financial Position, Operating Results and Cash Flows.”」
It is stated that there have been no significant changes in the significant accounting estimates and assumptions from those disclosed in the annual securities report for the previous fiscal year. - FY2022-Q2RestatedAnnual report
「There were no significant changes from the previous fiscal year's securities report to the descriptions of significant accounting estimates and the assumptions used in those estimates in the section titled “Management's Analysis of Financial Position, Operating Results and Cash Flows.”」
It is stated that there have been no significant changes in the significant accounting estimates and assumptions from those disclosed in the annual securities report for the previous fiscal year. - FY2021First statedAnnual report
「We applied the Accounting Standard for Disclosure of Accounting Estimates (Accounting Standard No. 31, 31 March 2020) to the consolidated financial statements for the fiscal year-end and included notes on significant accounting estimates.」
The company began applying the accounting standard requiring new disclosures on accounting estimates from the end of the fiscal year.