Adoption of the Accounting Standard for Disclosure of Accounting Estimates
First written in FY2021. 1 of 3 entries say "Restated". Latest entry: FY2026.
- FY2026ReframedAnnual report
「For asset grouping, the Company groups operating assets by branch or business office. For the tangible and intangible fixed assets described above, the Company identifies indications of impairment and determines whether impairment losses need to be recognized for each asset group. The primary assumption used in determining the recoverable amount of major tangible fixed assets is the fair value of business-use vehicles owned by the Company, obtained from an external organization.」
In addition to deferred tax assets and rental property, the company explicitly identified impairment testing of fixed assets as a significant accounting estimate. - FY2022RestatedAnnual report
「Based on the Accounting Standard for Disclosure of Accounting Estimates, we have provided notes concerning significant accounting estimates, including deferred tax assets and rental property.」
The company disclosed deferred tax assets and rental property as significant accounting estimates. - FY2021First statedAnnual report
「We applied the “Accounting Standard for Disclosure of Accounting Estimates” (Accounting Standard No. 31, 31 March 2020) from the consolidated financial statements for the fiscal year-end and included notes on significant accounting estimates in the consolidated financial statements.」
The company applied and disclosed notes concerning significant accounting estimates in the consolidated financial statements for the fiscal year-end under review.