Komori
Tohokushinsha Film (2329) · RiskRestated

Uncertainty in accounting estimates

First written in FY2016. 21 of 23 entries say "Restated". Latest entry: FY2024-Q1.

23entries
8years
0from disclosures
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How it moved
ProgressHeldSoftenedWorseRestatedFY2016 – FY2022-Q2RestatedFY2023-Q2 – FY2024-Q12016: 320162017: 420172018: 320182019: 220192020: 320202021: 420212022: 220222023: 22023
Same theme, other companies
Risk of Financial-Statement Fluctuations Associated with Multiple Accounting Estimates and ValuationsA theme 37 companies write about · 37 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2020: 5 of 22 companies on the "Worse" side.

20 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 37 companies compared. The sentences above are computed from all 37.
Full recordFilings, disclosures and news, newest first
  1. FY2024-Q1RestatedAnnual report

    「No new business or other risks arose during the three months ended 30 June. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」

    会計上の見積りの不確実性について、重要な変更がないと記載している。
  2. FY2023-Q3RestatedAnnual report

    「No new business or other risks arose during the nine months ended 31 December. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」

    会計上の見積りの不確実性について、重要な変更がないと記載している。
  3. FY2023-Q2RestatedAnnual report

    「No new business or other risks arose during the six months ended 30 September. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」

    会計上の見積りの不確実性について、重要な変更がないと記載している。
  4. FY2022ReframedAnnual report

    「なお、ＴＶ番組の編集事業に係る資産グループにつきましては、依然として新型コロナウイルス感染症の影響により業績の改善時期が不透明と判断し、割引前将来キャッシュ・フローが帳簿価額を下回るため、「注記事項（連結損益計算書関係）」に記載のとおり、回収可能価額を零と見積もり、減損損失を計上しております。」

    会計上の見積りの不確実性について、従来の一般的な見積り説明から、コロナ禍で改善時期が不透明なTV番組編集事業の将来キャッシュ・フローと減損判断を具体的に開示している。
  5. FY2022-Q2RestatedAnnual report

    「No new business or other risks arose during the six months ended 30 September. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」

    会計上の見積りの不確実性について、新たな発生や重要な変更がないと記載している。
  6. FY2022-Q1RestatedAnnual report

    「No new business or other risks arose during the three months ended 30 June. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」

    会計上の見積りの不確実性について、新たな発生や重要な変更がないと記載している。
  7. FY2021RestatedAnnual report

    「当該事業において、新型コロナウイルス感染症拡大に伴いＴＶ番組やＴＶＣＭの制作業務が延期・中止となり編集業務が大幅に減少したこと等により、営業損益が継続してマイナスとなっていることから減損の兆候を識別し、同事業の資産グループから得られる割引前将来キャッシュ・フローの総額と帳簿価額を比較した結果、割引前将来キャッシュ・フローが帳簿価額を上回るため、減損損失を認識しないと判断しました。」

    会計上の見積りの不確実性について、コロナ禍で営業損益が継続してマイナスとなった事業の減損兆候を識別し、将来キャッシュ・フローに基づく判断を開示している。
  8. FY2021-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.」

    会計上の見積りの不確実性について、新たな発生や重要な変更がないと記載している。
  9. FY2021-Q1RestatedAnnual report

    「No new business or other risks arose during the three months ended 30 June. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」

    会計上の見積りの不確実性について、新たな発生や重要な変更がないと記載している。
  10. FY2020RestatedAnnual report

    「重要な会計方針のうち、見積りや仮定等により連結財務諸表に重要な影響を与えると考えている項目は次のとおりであります。」

    収益費用の認識、投資の減損、繰延税金資産、固定資産の減損を重要な見積り項目として整理し、事業環境等の変化により実績が見積りと異なる可能性を継続して開示している。
  11. FY2020-Q3RestatedAnnual report

    「No new business or other risks arose during the nine months ended 31 December. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」

    会計上の見積りの不確実性について、新たな発生や重要な変更がないと記載している。
  12. FY2020-Q2RestatedAnnual report

    「No new business or other risks arose during the six months ended 30 September. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」

    会計上の見積りの不確実性について、新たな発生や重要な変更がないと記載している。
  13. FY2020-Q1RestatedAnnual report

    「No new business or other risks arose during the three months ended 30 June. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」

    会計上の見積りの不確実性について、新たな発生や重要な変更がないと記載している。
  14. FY2019-Q2RestatedAnnual report

    「No new business or other risks arose during the six months ended 30 September. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」

    会計上の見積りの不確実性について、新たな発生や重要な変更がないと記載している。
  15. FY2019-Q1RestatedAnnual report

    「No new business or other risks arose during the three months ended 30 June. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」

    会計上の見積りの不確実性について、新たな発生や重要な変更がないと記載している。
  16. FY2018-Q3RestatedAnnual report

    「No new business or other risks arose during the nine months ended 31 December. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」

    会計上の見積りの不確実性について、新たな発生や重要な変更がないと記載している。
  17. FY2018-Q2RestatedAnnual report

    「No new business or other risks arose during the six months ended 30 September. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」

    会計上の見積りの不確実性について、新たな発生や重要な変更がないと記載している。
  18. FY2018-Q1RestatedAnnual report

    「No new business or other risks arose during the three months ended 30 June. There were also no material changes to the business and other risks described in the securities report for the previous fiscal year.」

    会計上の見積りの不確実性について、新たな発生や重要な変更がないと記載している。
  19. FY2017RestatedAnnual report

    「しかし過去の実績や状況に応じ合理的だと考えられる様々な要因に基づき、見積り及び判断を行いますが、実際の結果は、見積りによる不確実性のために異なる結果となる可能性があります。」

    収益費用、貸倒債権、映像使用権、投資、税金、退職給付、減損等の会計上の見積りの不確実性を継続している。
  20. FY2017-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.」

    会計上の見積りの不確実性について、重要な変更がない扱いとなっている。
  21. FY2017-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.」

    The Company states that no new risks arose and that no material changes occurred in existing risks.
  22. FY2017-Q1RestatedAnnual report

    「There have been no material changes to the business and other risks described in the securities report for the previous fiscal year.」

    前事業年度に記載したリスクについて重要な変更がないと明記している。
  23. FY2016First statedAnnual report

    「しかし過去の実績や状況に応じ合理的だと考えられる様々な要因に基づき、見積り及び判断を行いますが、実際の結果は、見積りによる不確実性のために異なる結果となる可能性があります。」

    収益費用、貸倒債権、映像使用権、投資、税金、退職給付、減損などの見積りについて、実績との差異の可能性を記載している。
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