Komori
Azplanning (3490) · InitiativeRestated

New disclosure of notes on accounting estimates

First written in FY2022. 2 of 3 entries say "Restated". Latest entry: FY2025.

3entries
4years
0from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseRestatedFY2022 – FY20252022: 120222023: 120232024: 020242025: 12025
Same theme, other companies
Implementation of the Accounting Standard for Disclosure of Accounting EstimatesA theme 525 companies write about · 0 as a headwind · 15 as a tailwind

32 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 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 525 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2025RestatedAnnual report

    「Although the valuation of real estate held for sale and real estate held for sale under development is based on information available when the consolidated financial statements are prepared, the assumptions used in the estimates involve uncertainty. If changes in economic conditions or other factors, declines in selling prices, or other developments result in changes to the conditions or assumptions underlying the estimates, they may have a material impact on the consolidated financial statements for the following consolidated fiscal year.」

    The accounting estimates concerning the valuation of real estate held for sale and impairment of property, plant and equipment, and the uncertainty of their underlying assumptions, continue to be disclosed.
  2. FY2023RestatedAnnual report

    「Although the valuation of real estate held for sale and real estate held for sale under development is based on information available when the financial statements are prepared, the assumptions used in the estimates involve uncertainty. If changes in economic conditions or other factors, declines in selling prices, the progress toward containment of COVID-19, or other developments result in changes to the conditions or assumptions underlying the estimates, they may have a material impact on the financial statements for the following fiscal year.」

    The notes on accounting estimates have continued to be disclosed, including the uncertainty of the assumptions used to value real estate held for sale and real estate held for sale under development.
  3. FY2022First statedAnnual report

    「The Company applied the Accounting Standard for Disclosure of Accounting Estimates to the financial statements for the year-end of the current fiscal year and included notes on significant accounting estimates in the financial statements.」

    The Accounting Standard for Disclosure of Accounting Estimates was applied to the financial statements for the end of the current fiscal year, and the key assumptions concerning the valuation of real estate held for sale and impairment losses on property, plant and equipment were disclosed.
Moved together

None of this company's other threads moved the same way in the same document twice or more.

When this could move next
No upcoming earnings preview for Azplanning yet.
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
New disclosure of notes on accounting estimates | Azplanning Co.,Ltd. (3490) | Komori