Uncertainty in Outcomes Arising from Accounting Estimates
First written in FY2017. 22 of 26 entries say "Restated". Latest entry: FY2026-H1.
The whole theme swung hardest in 2020: 5 of 22 companies on the "Worse" side.
20 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
会計上の見積り及びその仮定について、前事業年度から重要な変更がないとしている。quantified/materialized該当なし。 - FY2025RestatedAnnual report
「これらの見積りに用いた主要な仮定については、将来の不確実な経済環境の変動等により影響を受ける可能性があり、仮定の見直しが必要となった場合には、翌連結会計年度の連結財務諸表において追加の減損損失が発生する可能性があります。」
返金負債及び固定資産減損について、販売見込額、市場成長率、占有率、収益性、将来キャッシュ・フロー等の見積り不確実性と追加損失の可能性を継続して開示している。 - FY2025-H1RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
The Company states that there were no material changes from the previous fiscal year in accounting estimates or the assumptions underlying them. - FY2024-Q1RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
The Company states that there were no material changes from the previous fiscal year in accounting estimates or the assumptions underlying them. - FY2023見積額・不確実性を具体化Annual report
「返金負債には、これらの販売奨励金について、各販売先における販売促進期間中の販売見込金額及び過去の実績等に基づいた料率を基礎として、これらの見積りを主要な仮定として、織り込んでおります。販売促進期間中の販売見込金額及び過去の実績等に基づいた料率の見積りは高い不確実性を伴うことから、予測しえなかった事象の発生により販売金額の見積りが実際金額と異なった場合、翌連結会計年度の損益に影響を与える可能性があります。」
重要な会計上の見積りとして返金負債8,383百万円を計上し、そのうち支払義務未確定の変動対価を4,793百万円とした。販売見込金額と料率の不確実性が翌年度損益に影響する可能性を具体化している。 - FY2023-Q3RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
The Company states that there were no material changes from the previous fiscal year in accounting estimates or the assumptions underlying them. - FY2023-Q2RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
The Company states that there were no material changes from the previous fiscal year in accounting estimates or the assumptions underlying them. - FY2023-Q1RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
The Company states that there were no material changes from the previous fiscal year in accounting estimates or the assumptions underlying them. - FY2022-Q3RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
The Company states that there were no material changes from the previous fiscal year in accounting estimates or the assumptions underlying them. - FY2022-Q2RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
The Company states that there were no material changes from the previous fiscal year in accounting estimates or the assumptions underlying them. - FY2022-Q1RestatedAnnual report
「前事業年度の有価証券報告書の（追加情報）「新型コロナウイルス感染症の感染拡大の影響に関する会計上の見積り」に記載した新型コロナウイルス感染症の感染拡大の影響に関する会計上の見積りについて重要な変更はありません。」
新型コロナウイルス感染症による固定資産減損や繰延税金資産の回収可能性等の会計上の見積りについて、重要な変更はないとしている。 - FY2021ReframedAnnual report
「販売促進引当金は、これらの販売奨励金について、各販売先における販売促進期間中の販売金額及び過去の実績等に基づいた料率を基礎として、これらの見積りを主要な仮定として、織り込んでおります。」
会計上の見積りの不確実性について、重要な会計上の見積りとして販売促進引当金4,106百万円を特定し、販売金額と過去実績等に基づく料率を主要な仮定として開示している。 - FY2021-Q3RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
The Company states that there were no material changes from the previous fiscal year in accounting estimates or the assumptions underlying them. - FY2021-Q2RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
The Company states that there were no material changes from the previous fiscal year in accounting estimates or the assumptions underlying them. - FY2021-Q1RestatedAnnual report
「前事業年度の有価証券報告書の（追加情報）「新型コロナウイルス感染症の感染拡大の影響に関する会計上の見積り」に記載した新型コロナウイルス感染症の感染拡大の影響に関する会計上の見積りについて重要な変更はありません。」
新型コロナウイルス感染症による固定資産減損や繰延税金資産の回収可能性等の会計上の見積りについて、重要な変更はないとしている。 - FY2020WorsenedAnnual report
「新型コロナウイルス感染症の感染拡大による影響は不確定要素が多いことから、事態が深刻化し当社グループの事業活動に支障が生じるなど見積りの前提とした条件や仮定に変更が生じた場合は、当社グループの翌事業年度以降の固定資産の減損や繰延税金資産の回収可能性の評価等に影響を及ぼす可能性があります。」
会計上の見積りの不確実性について、新型コロナウイルス感染症の深刻化が固定資産減損や繰延税金資産の回収可能性に影響し得る具体的な要因として追加されている。 - FY2020-Q3RestatedAnnual report
「There were no newly arising business or other risks during the cumulative consolidated period for the third quarter. In addition, there were no material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」
会計上の見積りと実際の結果が異なる可能性を含む、前事業年度記載の事業等のリスクについて重要な変更がないとしている。 - FY2020-Q2RestatedAnnual report
「There were no newly arising business or other risks during the cumulative consolidated period for the second quarter. In addition, there were no material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」
会計上の見積りと実際の結果が異なる可能性を含む、前事業年度記載の事業等のリスクについて重要な変更がないとしている。 - FY2020-Q1RestatedAnnual report
「No new business or other risks arose during the three months ended March 31. There were also no material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」
会計上の見積りと実際の結果が異なる可能性を含む、前事業年度記載の事業等のリスクについて重要な変更がないとしている。 - FY2019-Q3RestatedAnnual report
「There were no newly arising business or other risks during the cumulative consolidated period for the second quarter. In addition, there were no material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」
会計上の見積りと実際の結果が異なる可能性を含む、前事業年度記載の事業等のリスクについて重要な変更がないとしている。 - FY2019-Q2RestatedAnnual report
「No new business or other risks arose during the three months ended March 31. There were also no material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」
会計上の見積りと実際の結果が異なる可能性を含む、前事業年度記載の事業等のリスクについて重要な変更がないとしている。 - FY2018-Q4RestatedAnnual report
「There were no newly arising business or other risks during the cumulative consolidated period for the third quarter. In addition, there were no material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」
会計上の見積りと実際の結果が異なる可能性を含む、前事業年度記載の事業等のリスクについて重要な変更がないとしている。 - FY2018-Q3RestatedAnnual report
「There were no newly arising business or other risks during the cumulative consolidated period for the second quarter. In addition, there were no material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」
会計上の見積りと実際の結果が異なる可能性を含む、前事業年度記載の事業等のリスクについて重要な変更がないとしている。 - FY2018-Q2RestatedAnnual report
「No new business or other risks arose during the three months ended March 31. There were also no material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」
会計上の見積りと実際の結果が異なる可能性を含む、前事業年度記載の事業等のリスクについて重要な変更がないとしている。 - FY2017-Q4RestatedAnnual report
「There were no newly arising business or other risks during the cumulative consolidated period for the third quarter. In addition, there were no material changes to the business and other risks described in the annual securities report for the preceding fiscal year.」
会計上の見積りと実際の結果が異なる可能性を含む、前事業年度記載の事業等のリスクについて重要な変更がないとしている。 - FY2017First statedAnnual report
「Management makes reasonable judgments regarding these estimates after comprehensively considering past results and current conditions. However, actual results may differ from these estimates because of the inherent uncertainty of estimates.」
The group identifies the possibility that actual results may differ from accounting estimates for allowance for doubtful accounts, deferred tax assets, retirement benefits, impairment of securities and sales-promotion provisions.