Application of the Standard for Disclosure of Accounting Estimates
First written in FY2021. 13 of 14 entries say "Restated". Latest entry: FY2026-H1.
35 other companies' latest entry also says "Restated".
- FY2026-H1RestatedAnnual report
「There have been no material changes to the descriptions of accounting estimates and the assumptions used in those estimates in “Part 2, 4. Analysis of Financial Position, Operating Results and Cash Flows by Management” in the annual securities report for the previous fiscal year.」
The disclosure continues to state that there have been no material changes in the accounting estimates and related assumptions from those disclosed in the annual securities report for the previous fiscal year. - FY2025RestatedAnnual report
「In calculating the undiscounted future cash flows used to recognise impairment losses, estimates are made using assumptions including changes in the number of users and residents.」
The assumptions regarding the number of users, residents and other factors in impairment testing for fixed assets, as well as the possibility of additional impairment resulting from changes in economic conditions, continue to be disclosed. - FY2025-H1RestatedAnnual report
「There have been no material changes to the descriptions of accounting estimates and the assumptions used in those estimates in “Part 2, 4. Analysis of Financial Position, Operating Results and Cash Flows by Management” in the annual securities report for the previous fiscal year.」
The disclosure continues to state that there have been no material changes in the accounting estimates and related assumptions from those disclosed in the annual securities report for the previous fiscal year. - FY2024RestatedAnnual report
「In calculating the undiscounted future cash flows used to recognise impairment losses, estimates are made using various assumptions, including changes in the number of users and residents.」
The assumptions regarding the number of users, residents and other factors in impairment testing for fixed assets, as well as the possibility of additional impairment resulting from changes in future economic conditions, continue to be disclosed. - FY2024-Q3RestatedAnnual report
「There have been no material changes to the descriptions of accounting estimates and the assumptions used in those estimates in “Part 2, 4. Analysis of Financial Position, Operating Results and Cash Flows by Management” in the annual securities report for the previous fiscal year.」
The disclosure continues to state that there have been no material changes in the accounting estimates and related assumptions from those disclosed in the annual securities report for the previous fiscal year. - FY2024-Q2RestatedAnnual report
「There have been no material changes to the descriptions of accounting estimates and the assumptions used in those estimates in “Part 2, 4. Analysis of Financial Position, Operating Results and Cash Flows by Management” in the annual securities report for the previous fiscal year.」
The disclosure continues to state that there have been no material changes in the accounting estimates and related assumptions from those disclosed in the annual securities report for the previous fiscal year. - FY2024-Q1RestatedAnnual report
「There have been no material changes to the descriptions of accounting estimates and the assumptions used in those estimates in “Part 2, 4. Analysis of Financial Position, Operating Results and Cash Flows by Management” in the annual securities report for the previous fiscal year.」
The disclosure continues to state that there have been no material changes in the accounting estimates and related assumptions from those disclosed in the annual securities report for the previous fiscal year. - FY2023RestatedAnnual report
「In making estimates as of the end of the current consolidated fiscal year, we have used assumptions that the impact of COVID-19 is limited.」
The accounting estimates and related assumptions, including the impact of COVID-19 on impairment of fixed assets, have been disclosed. - FY2023-Q3RestatedAnnual report
「There have been no material changes to the descriptions of accounting estimates and the assumptions used in those estimates in “Part 2, 3. Analysis of Financial Position, Operating Results and Cash Flows by Management” in the annual securities report for the previous fiscal year.」
The disclosure continues to state that there have been no material changes in the accounting estimates and related assumptions from those disclosed in the annual securities report for the previous fiscal year. - FY2023-Q2RestatedAnnual report
「There have been no material changes to the descriptions of accounting estimates and the assumptions used in those estimates in “Part 2, 3. Analysis of Financial Position, Operating Results and Cash Flows by Management” in the annual securities report for the previous fiscal year.」
The disclosure continues to state that there have been no material changes in the accounting estimates and related assumptions from those disclosed in the annual securities report for the previous fiscal year. - FY2023-Q1RestatedAnnual report
「There have been no material changes to the descriptions of accounting estimates and the assumptions used in those estimates in “Part 2, 3. Analysis of Financial Position, Operating Results and Cash Flows by Management” in the annual securities report for the previous fiscal year.」
The disclosure continues to state that there have been no material changes in the accounting estimates and related assumptions from those disclosed in the annual securities report for the previous fiscal year. - FY2022-Q3RestatedAnnual report
「There have been no material changes to the descriptions of accounting estimates and the assumptions used in those estimates in “Part 2, 3. Analysis of Financial Position, Operating Results and Cash Flows by Management” in the annual securities report for the previous fiscal year.」
The disclosure continues to state that there have been no material changes in the accounting estimates and related assumptions from those disclosed in the annual securities report for the previous fiscal year. - FY2022-Q2RestatedAnnual report
「There have been no material changes to the descriptions of accounting estimates and the assumptions used in those estimates in “Part 2, 3. Analysis of Financial Position, Operating Results and Cash Flows by Management” in the annual securities report for the previous fiscal year.」
It is stated that there have been no material changes in the accounting estimates and related assumptions from those disclosed in the annual securities report for the previous fiscal year. - FY2021First statedAnnual report
「We applied the Accounting Standard for Disclosure of Accounting Estimates (Accounting Standard No. 31, 31 March 2020) to the consolidated financial statements for the fiscal year-end and included notes on material accounting estimates.」
Notes on accounting estimates were applied from the consolidated financial statements for the fiscal year ended March 2021, and assumptions relating to impairment of fixed assets, including the number of users, number of employees and the impact of COVID-19, were disclosed.