Changes in Accounting Standards and Tax Laws
First written in FY2016. 22 of 23 entries say "Restated". Latest entry: FY2025-Q1.
The whole theme swung hardest in 2024: 2 of 13 companies on the "Worse" side.
22 other companies' latest entry also says "Restated".
- FY2025-Q1RestatedAnnual report
「During the first quarter of the current fiscal year, there were no new business or other risks, nor any material changes to the business or other risks described in the securities report for the previous fiscal year.」
The filing states that there was no new occurrence or significant change in the risk relating to changes in accounting systems and tax systems. - FY2024-Q3RestatedAnnual report
「During the nine-month period ended [the current third quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
The filing states that there was no new occurrence or significant change in the risk relating to changes in accounting systems and tax systems. - FY2024-Q1RestatedAnnual report
「During the three-month period ended [the current first quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
The filing states that there was no new occurrence or significant change in the risk relating to changes in accounting systems and tax systems. - FY2023-Q3RestatedAnnual report
「During the nine-month period ended [the current third quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
The filing states that there was no new occurrence or significant change in the risk relating to changes in accounting systems and tax systems. - FY2023-Q1RestatedAnnual report
「During the three-month period ended [the current first quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
The filing states that there was no new occurrence or significant change in the risk relating to changes in accounting systems and tax systems. - FY2022-Q3RestatedAnnual report
「During the nine-month period ended [the current third quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
The filing states that there was no new occurrence or significant change in the risk relating to changes in accounting systems and tax systems. - FY2022-Q2RestatedAnnual report
「During the six-month period ended [the current second quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
The filing states that there was no new occurrence or significant change in the risk relating to changes in accounting systems and tax systems. - FY2022-Q1RestatedAnnual report
「During the three-month period ended [the current first quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
The filing states that there was no new occurrence or significant change in the risk relating to changes in accounting systems and tax systems. - FY2021-Q3RestatedAnnual report
「During the nine-month period ended [the current third quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
The filing states that there was no new occurrence or significant change in the risk relating to changes in accounting systems and tax systems. - FY2021-Q2RestatedAnnual report
「During the six-month period ended [the current second quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
The filing states that there was no new occurrence or significant change in the risk relating to changes in accounting systems and tax systems. - FY2021-Q1RestatedAnnual report
「During the three-month period ended [the current first quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
The filing states that there was no new occurrence or significant change in the risk relating to changes in accounting systems and tax systems. - FY2020RestatedAnnual report
「The introduction of or changes to international accounting standards or tax systems may affect the Group's operating results and financial condition.」
The risk of impacts from changes in accounting systems and tax systems is reiterated. - FY2020-Q3RestatedAnnual report
「During the nine-month period ended [the current third quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
The filing states that there was no new occurrence or significant change in the risk relating to changes in accounting systems and tax systems. - FY2020-Q2RestatedAnnual report
「During the six-month period ended [the current second quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
The filing states that there was no new occurrence or significant change in the risk relating to changes in accounting systems and tax systems. - FY2020-Q1RestatedAnnual report
「During the three-month period ended [the current first quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
The filing states that there was no new occurrence or significant change in the risk relating to changes in accounting systems and tax systems. - FY2019RestatedAnnual report
「The introduction of or changes to international accounting standards or tax systems may affect the Group's operating results and financial condition.」
The risk of impacts from changes in accounting systems and tax systems is reiterated. - FY2019-Q3RestatedAnnual report
「During the nine-month period ended [the current third quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
The filing states that there was no new occurrence or significant change in the existing risks relating to changes in accounting systems and tax systems. - FY2019-Q2RestatedAnnual report
「During the six-month period ended [the current second quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
The filing states that there was no new occurrence or significant change in the existing risks relating to changes in accounting systems and tax systems. - FY2019-Q1RestatedAnnual report
「During the three-month period ended [the current first quarter], there were no newly arising business or other risks, nor any material changes to the business and other risks described in the Annual Securities Report for the prior fiscal year.」
The filing states that there was no new occurrence or significant change in the existing risks relating to changes in accounting systems and tax systems. - FY2018RestatedAnnual report
「The introduction of or changes to international accounting standards or tax systems may affect the Group's operating results and financial condition.」
The risk of impacts from the introduction of or changes to accounting systems and tax systems is reiterated. - FY2018-Q3RestatedAnnual report
「During the cumulative consolidated third quarter, no new business or other risks arose. In addition, there were no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
The filing states that there were no significant changes to the existing risks relating to changes in accounting systems and tax systems. - FY2017RestatedAnnual report
「The introduction of or changes to international accounting standards or tax systems may affect the Company's operating results and financial condition.」
The risk of changes to accounting systems and tax systems is reiterated. - FY2016First statedAnnual report
「The introduction of or changes to international accounting standards or tax systems may affect the Company's operating results and financial condition.」
The company identifies the impact of introducing or changing accounting standards and tax systems as a risk.