Komori
Nichiwa Sangyo (2055) · InitiativeRestated

Application of Notes on Accounting Estimates

First written in FY2021. 5 of 6 entries say "Restated". Latest entry: FY2026.

6entries
6years
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ProgressHeldSoftenedWorseRestatedFY2021 – FY20262021: 120212022: 120222023: 120232024: 120242025: 120252026: 12026
Same theme, other companies
Implementation of the Accounting Standard for Disclosure of Accounting EstimatesA theme 630 companies write about · 0 as a headwind · 21 as a tailwind

34 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 630 threads.
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  1. FY2026RestatedAnnual report

    「The group continually makes estimates and forecasts concerning the allowance for doubtful accounts and impairment of fixed assets, among other matters, based on assumptions it considers reasonable in light of past results and current conditions.」

    The company continues to disclose accounting estimates and uncertainty concerning the allowance for doubtful accounts and impairment of fixed assets, among other matters.
  2. FY2025RestatedAnnual report

    「The group continually makes estimates and forecasts concerning the allowance for doubtful accounts, impairment of fixed assets and recoverability of deferred tax assets, among other matters, based on assumptions it considers reasonable in light of past results and current conditions.」

    The company continues to disclose accounting estimates and forecasts concerning the allowance for doubtful accounts, impairment of fixed assets and recoverability of deferred tax assets, among other matters.
  3. FY2024RestatedAnnual report

    「The group continually makes estimates and forecasts concerning the allowance for doubtful accounts, impairment of fixed assets and recoverability of deferred tax assets, among other matters, based on assumptions it considers reasonable in light of past results and current conditions.」

    The company continues to disclose accounting estimates and forecasts concerning the allowance for doubtful accounts, impairment of fixed assets and recoverability of deferred tax assets, among other matters.
  4. FY2023RestatedAnnual report

    「The group continually makes estimates and forecasts concerning the allowance for doubtful accounts, impairment of fixed assets and recoverability of deferred tax assets, among other matters, based on assumptions it considers reasonable in light of past results and current conditions.」

    The company continues to disclose accounting estimates and forecasts concerning the allowance for doubtful accounts, impairment of fixed assets and recoverability of deferred tax assets, among other matters.
  5. FY2022RestatedAnnual report

    「The group's consolidated financial statements are prepared in accordance with accounting standards generally accepted as fair and appropriate in Japan. The group continually makes estimates and forecasts concerning the allowance for doubtful accounts, impairment of fixed assets and recoverability of deferred tax assets, among other matters, based on assumptions it considers reasonable in light of past results and current conditions.」

    The company continues to provide notes on accounting estimates, including estimates of the allowance for doubtful accounts, impairment of fixed assets and recoverability of deferred tax assets.
  6. FY2021First statedAnnual report

    「The company applied the Accounting Standard for Disclosure of Accounting Estimates (ASBJ Statement No. 31, 31 March 2020, hereinafter the “Accounting Estimates Disclosure Standard”) from the current consolidated fiscal year and provides notes on accounting estimates.」

    The company applied the Accounting Standard for Disclosure of Accounting Estimates from the current consolidated fiscal year and provides notes on the method of calculating the allowance for doubtful accounts, key assumptions and the potential impact on the following fiscal year.
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