Application of the Accounting Standard for Disclosure of Accounting Estimates
First written in FY2021. 5 of 6 entries say "Restated". Latest entry: FY2025-H1.
- FY2025-H1RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
The company stated that there were no significant changes to the accounting estimates and related assumptions disclosed in the previous fiscal year. - FY2024RestatedAnnual report
「The group’s consolidated financial statements are prepared in accordance with accounting standards for companies generally accepted as fair and appropriate in Japan. In preparing these consolidated financial statements, certain items, including the recording of provisions, are based on estimates of the future.」
The company continued to disclose accounting estimates and described assumptions concerning inventory valuation and the recoverability of deferred tax assets. - FY2024-Q3RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
The company stated that there were no significant changes to the accounting estimates and assumptions disclosed in the previous fiscal year. - FY2024-Q2RestatedAnnual report
「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」
The company stated that there were no significant changes to the accounting estimates and assumptions disclosed in the previous fiscal year. - FY2022RestatedAnnual report
「The group’s consolidated financial statements are prepared in accordance with accounting standards for companies generally accepted as fair and appropriate in Japan. In preparing these consolidated financial statements, certain items, including the recording of provisions, are based on estimates of the future.」
The company continued to disclose accounting estimates applied from the end of the previous fiscal year and disclosed significant assumptions concerning inventory valuation and the recoverability of deferred tax assets. - FY2021First statedAnnual report
「We have applied the Accounting Standard for Disclosure of Accounting Estimates (ASBJ Statement No. 31, dated 31 March 2020) to the consolidated financial statements for the fiscal year-end and have included notes on significant accounting estimates.」
The company applied the new standards from the end of the current fiscal year and disclosed significant estimates, including inventory valuation and the recoverability of deferred tax assets.