Disclosure of Significant Accounting Estimates and Assumptions
First written in FY2021. 2 of 4 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2020: 5 of 22 companies on the "Worse" side.
20 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual report
「The material accounting policies adopted by the group are described in Section 5, Accounting. The accounting policies and estimates that we consider to have a particularly material effect on our financial position and operating results are as follows.」
The company continues to disclose accounting estimates, including long-term loans receivable and allowances for doubtful accounts, that have a material effect on its financial position and operating results. - FY2023-Q1RestatedAnnual report
「During the cumulative first quarter under review, there were no new major risks among the matters concerning the business and accounting conditions described in the quarterly report that management recognizes could materially affect the financial position, operating results or cash flows of the consolidated companies, nor any material changes to the "Business and Other Risks" described in the securities report for the previous fiscal year.」
The company states that there are no new major risks or material changes concerning its disclosure policy for material accounting estimates. - FY2022AdvancedAnnual report
「The company has applied the Accounting Standard for Disclosure of Accounting Estimates (ASBJ Statement No. 31, 31 March 2020) to the consolidated financial statements for the year-end of the current consolidated fiscal year and has included notes on significant accounting estimates in those consolidated financial statements.」
The company began applying, from the end of the current fiscal year, the accounting estimates disclosure standard that had been scheduled for application in the previous fiscal year, and discloses material accounting estimates. - FY2021First statedAnnual report
「The material accounting policies adopted by the group are described in Section 5, Accounting. The accounting policies and estimates that we consider to have a particularly material effect on our financial position and operating results are as follows.」
The company separately discloses allowances for doubtful accounts, impairment of fixed assets, the recoverability of deferred tax assets, and impairment of securities as accounting estimates that have a material effect on its financial position and operating results.