Adoption of Notes on Accounting Estimates
First written in FY2021. 2 of 3 entries say "Restated". Latest entry: FY2023.
32 other companies' latest entry also says "Restated".
- FY2023RestatedAnnual report
「The following items were recognized in the consolidated financial statements for the current consolidated fiscal year based on accounting estimates and may have a material effect on the consolidated financial statements for the following consolidated fiscal year.」
The company discloses obligations for retirement benefits and impairment accounting as significant accounting estimates. - FY2022RestatedAnnual report
「The following items were recognized in the consolidated financial statements for the current consolidated fiscal year based on accounting estimates and may have a material effect on the consolidated financial statements for the following consolidated fiscal year.」
The company specifically discloses obligations for retirement benefits and impairment accounting as significant accounting estimates. - FY2021First statedAnnual report
「We have applied the Accounting Standard for Disclosure of Accounting Estimates (Accounting Standard No. 31, 31 March 2020) to the consolidated financial statements for the current fiscal year-end and have included notes on material accounting estimates in the consolidated financial statements.」
The Accounting Standard for Disclosure of Accounting Estimates was applied from the end of the current consolidated fiscal year, and notes on significant estimates were newly included.