Application of the Accounting Standard for Disclosure of Accounting Estimates
First written in FY2021. 1 of 2 entries say "Restated". Latest entry: FY2022.
- FY2022RestatedAnnual report
「Our 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, we use estimates and assumptions that affect the reported amounts of assets, liabilities, revenue and expenses, but figures based on these estimates and assumptions may differ from actual results.」
The Company continued to disclose significant accounting estimates, including the key assumptions and potential impact concerning impairment of fixed assets and the recoverability of deferred tax assets. - FY2021First statedAnnual report
「We have applied the Accounting Standard for Disclosure of Accounting Estimates (Accounting Standard No. 31, dated 31 March 2020) to the consolidated financial statements for the year-end of the current consolidated fiscal year and have included notes on significant accounting estimates.」
From the end of the fiscal year, the Company applied the notes on accounting estimates and disclosed the key assumptions concerning impairment of fixed assets and the potential impact on the following fiscal year.