Berg Earth (1383) · PolicyRestated
Application of the accounting standard for disclosure of accounting estimates
First written in FY2021. 1 of 2 entries say "Restated". Latest entry: FY2022.
2entries
2years
0from disclosures
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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
32 other companies' latest entry also says "Restated".
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 528 threads.Full recordFilings, disclosures and news, newest first
- FY2022RestatedAnnual report
「The consolidated financial statements of our group are prepared in accordance with accounting standards generally accepted as fair and appropriate in Japan. In preparing these consolidated financial statements, accounting estimates are made for matters requiring estimation based on reasonable judgments informed by past results and prevailing circumstances.」
The company continues to disclose the preparation of financial statements based on accounting estimates, with impairment of property, plant and equipment and the recoverability of deferred tax assets identified as significant estimates. - FY2021First statedAnnual report
「We applied the Accounting Standard for Disclosure of Accounting Estimates to the consolidated financial statements for the fiscal year-end and included notes on significant accounting estimates.」
Beginning at the end of fiscal 2021, the company applied the notes on accounting estimates and disclosed impairment indicators for property, plant and equipment related to continuing operating losses, as well as estimates of future cash flows.