Accounting estimates and uncertainty surrounding assumptions
First written in FY2021. 8 of 9 entries say "Restated". Latest entry: FY2024.
The whole theme swung hardest in 2020: 4 of 21 companies on the "Worse" side.
19 other companies' latest entry also says "Restated".
- FY2024RestatedAnnual report
「In preparing these consolidated financial statements, we use estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses. The amounts based on these estimates and assumptions may differ from actual results.」
The company has continued to disclose the possibility that changes in estimates relating to the allowance for doubtful accounts, deferred tax assets, retirement benefit obligations and impairment of fixed assets could affect the financial statements. - FY2024-Q2RestatedAnnual report
「There have been no material changes to the assumptions described in the additional information section of the securities report for the previous fiscal year regarding accounting estimates related to the impact of COVID-19, including assumptions regarding when it will subside.」
The company has reconfirmed that there have been no material changes to the assumptions underlying the accounting estimates regarding the timing of the containment of COVID-19 and other matters. - FY2023-Q3RestatedAnnual report
「There have been no material changes to the assumptions described in the additional information section of the securities report for the previous fiscal year regarding the impact of the COVID-19 pandemic, including assumptions regarding how it will spread in the future and when it will subside.」
The company has reconfirmed that there have been no material changes to the accounting assumptions regarding the future spread of COVID-19 and the timing of its subsiding. - FY2023-Q2RestatedAnnual report
「There have been no material changes to the assumptions described in the additional information section of the securities report for the previous fiscal year regarding the impact of the COVID-19 pandemic, including assumptions regarding how it will spread in the future and when it will subside.」
The company has reconfirmed that there have been no material changes to the accounting assumptions regarding the future spread of COVID-19 and the timing of its subsiding. - FY2023-Q1RestatedAnnual report
「There have been no material changes to the assumptions described in the additional information section of the securities report for the previous fiscal year regarding the impact of the COVID-19 pandemic, including assumptions regarding how it will spread in the future and when it will subside.」
The company has reconfirmed that there have been no material changes to the accounting assumptions regarding the future spread of COVID-19 and the timing of its subsiding. - FY2022-Q3RestatedAnnual report
「There have been no material changes to the assumptions described in the additional information section of the securities report for the previous fiscal year, including assumptions regarding how the COVID-19 pandemic will spread in the future and when it will subside.」
The company has reconfirmed that there have been no material changes to the accounting assumptions regarding the future spread of COVID-19 and the timing of its subsiding. - FY2022-Q2RestatedAnnual report
「There have been no material changes to the assumptions described in the additional information section of the securities report for the previous fiscal year, including assumptions regarding how the COVID-19 pandemic will spread in the future and when it will subside.」
The company has reconfirmed that there have been no material changes to the accounting assumptions regarding the future spread of COVID-19 and the timing of its subsiding. - FY2022-Q1RestatedAnnual report
「There have been no material changes to the assumptions described in the additional information section of the securities report for the previous fiscal year, including assumptions regarding how the COVID-19 pandemic will spread in the future and when it will subside.」
The company has reconfirmed that there have been no material changes to the accounting assumptions regarding the future spread of COVID-19 and the timing of its subsiding. - FY2021First statedAnnual report
「If these estimates and assumptions need to be revised due to changes in uncertain future economic conditions or other factors, the revisions could have a material impact on the amounts of deferred tax assets and income taxes—deferred recognized in the financial statements for the following fiscal year and thereafter.」
The company has disclosed for the first time as a separate item that changes in estimates arising from future economic conditions and other factors could have a material impact on the financial statements with respect to the allowance for doubtful accounts, deferred tax assets, retirement benefit obligations and impairment of fixed assets.