Adoption of Disclosure Standards for Accounting Estimates
First written in FY2021. 5 of 6 entries say "Restated". Latest entry: FY2024-Q2.
32 other companies' latest entry also says "Restated".
- FY2024-Q2RestatedAnnual report
「There were no material changes in the assumptions, including assumptions regarding the future spread and containment of COVID-19, disclosed under “Significant Accounting Estimates” in the annual securities report for the previous consolidated fiscal year.」
Reaffirmed that there were no material changes from the previous consolidated fiscal year in the assumptions underlying significant accounting estimates related to COVID-19. - FY2024-Q1RestatedAnnual report
「There were no material changes in the assumptions, including assumptions regarding the future spread and containment of COVID-19, disclosed under “Significant Accounting Estimates” in the annual securities report for the previous consolidated fiscal year.」
Reaffirmed that there were no material changes from the previous consolidated fiscal year in the assumptions underlying significant accounting estimates related to COVID-19. - FY2023-Q3RestatedAnnual report
「There were no material changes in the assumptions, including assumptions regarding the future spread and containment of COVID-19, disclosed under “Significant Accounting Estimates” in the annual securities report for the previous consolidated fiscal year.」
Reaffirmed that there were no material changes in the assumptions underlying significant accounting estimates related to COVID-19. - FY2023-Q1RestatedAnnual report
「There were no material changes in the assumptions, including assumptions regarding the future spread and containment of COVID-19, disclosed under “Significant Accounting Estimates” in the annual securities report for the previous consolidated fiscal year.」
Reaffirmed that there were no material changes in the assumptions underlying significant accounting estimates related to COVID-19. - FY2022RestatedAnnual report
「The following items were recognised in the consolidated financial statements for the current consolidated fiscal year based on accounting estimates and may have a material impact on the consolidated financial statements for the following consolidated fiscal year.」
The company continues to disclose impairment of fixed assets, recoverability of deferred tax assets and COVID-19 as accounting estimates. - FY2021First statedAnnual report
「The Company 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 significant accounting estimates in the consolidated financial statements.」
From the end of the current consolidated fiscal year, the company applied the disclosure requirements for accounting estimates and disclosed impairment of fixed assets, deferred tax assets and COVID-19 as significant estimation items.