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Onex (5987) · FactRestated

Introduction of Notes on Accounting Estimates

First written in FY2021. 5 of 6 entries say "Restated". Latest entry: FY2023-Q3.

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ProgressHeldSoftenedWorseRestatedFY2021 – FY2023-Q32021: 120212022: 320222023: 22023
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Implementation of the Accounting Standard for Disclosure of Accounting EstimatesA theme 528 companies write about · 0 as a headwind · 15 as a tailwind
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  1. FY2023-Q3RestatedAnnual report

    「There have been no significant changes to the assumptions and accounting estimates regarding the impact of COVID-19 described in the significant accounting estimates section of the securities report for the previous consolidated fiscal year.」

    It states that there have been no significant changes from the previous consolidated fiscal year in the accounting assumptions and estimates regarding the impact of COVID-19.
  2. FY2023-Q2RestatedAnnual report

    「There have been no significant changes to the assumptions and accounting estimates regarding the impact of COVID-19 described in the significant accounting estimates section of the securities report for the previous consolidated fiscal year.」

    It states that there have been no significant changes from the previous consolidated fiscal year in the accounting assumptions and estimates regarding the impact of COVID-19.
  3. FY2023-Q1RestatedAnnual report

    「There have been no significant changes to the assumptions and accounting estimates regarding the impact of COVID-19 described in the significant accounting estimates section of the securities report for the previous consolidated fiscal year.」

    It states that there have been no significant changes from the previous consolidated fiscal year in the accounting assumptions and estimates regarding the impact of COVID-19.
  4. FY2022-Q3RestatedAnnual report

    「There have been no significant changes to the assumptions regarding the impact of the spread of COVID-19 described in the significant accounting estimates section of the securities report for the previous consolidated fiscal year.」

    It states that there have been no material changes since the previous consolidated fiscal year in the assumptions underlying the accounting estimates for the impact of COVID-19.
  5. FY2022-Q2RestatedAnnual report

    「There have been no significant changes to the assumptions regarding the impact of the spread of COVID-19 described in the significant accounting estimates section of the securities report for the previous consolidated fiscal year.」

    It states that there have been no material changes since the previous consolidated fiscal year in the assumptions underlying the accounting estimates for the impact of COVID-19.
  6. FY2021First statedAnnual 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 Accounting Standard for Disclosure of Accounting Estimates was applied from the end of the current fiscal year, and significant estimates, including the recoverability of deferred tax assets and impairment of fixed assets, were disclosed in the notes.
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Introduction of Notes on Accounting Estimates | ONEX Corporation (5987) | Komori