Applying the Accounting Standard for Disclosure of Accounting Estimates
First written in FY2021. 2 of 3 entries say "Restated". Latest entry: FY2023.
32 other companies' latest entry also says "Restated".
- FY2023RestatedAnnual report
「The group's consolidated financial statements are prepared in accordance with accounting standards generally accepted as fair and appropriate in Japan. In preparing these consolidated financial statements, the company uses estimates that affect the reported amounts of assets, liabilities, revenue and expenses. However, because estimates involve uncertainty, actual results may differ from these estimates.」
The company continues to disclose significant accounting estimates and related uncertainties. - FY2022RestatedAnnual report
「The group's consolidated financial statements are prepared in accordance with accounting standards generally accepted as fair and appropriate in Japan. In preparing these consolidated financial statements, the company uses estimates that affect the reported amounts of assets, liabilities, revenue and expenses. However, because estimates involve uncertainty, actual results may differ from these estimates.」
The company continues to disclose significant accounting estimates and related uncertainties. - FY2021First statedAnnual report
「The Accounting Standard for Disclosure of Accounting Estimates was applied from the consolidated financial statements for the year-end of the current consolidated fiscal year, and notes concerning significant accounting estimates are included in the consolidated financial statements.」
The company has for the first time stated that it applied the new standard on disclosures of accounting estimates to the consolidated financial statements for the current fiscal year-end and began disclosing notes on significant estimates.