Preparing for the Disclosure Standards for Accounting Estimates and Accounting Policies
First written in FY2020. 6 of 7 entries say "Restated". Latest entry: FY2023-Q1.
The whole theme swung hardest in 2024: 1 of 6 companies on the "Worse" side.
21 other companies' latest entry also says "Restated".
- FY2023-Q1RestatedAnnual report
「During the cumulative first quarter, there were no newly arising business or other risks. There were also no material changes in the business and other risks described in the securities report for the previous fiscal year.」
The Company states that there have been no material changes to its existing business and other risks, including its response to the standards for disclosure of accounting estimates and accounting policies. - FY2022-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The Company states that there have been no material changes to its existing business and other risks, including its response to the standards for disclosure of accounting estimates and accounting policies. - FY2022-Q1RestatedAnnual report
「During the cumulative first quarter, there were no newly arising business or other risks. There were also no material changes in the business and other risks described in the securities report for the previous fiscal year.」
The Company states that there have been no material changes to its existing business and other risks, including its response to the standards for disclosure of accounting estimates and accounting policies. - FY2021-Q3RestatedAnnual report
「During the cumulative third quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The Company states that there have been no material changes to its existing business and other risks, including its response to the standards for disclosure of accounting estimates and accounting policies. - FY2021-Q2RestatedAnnual report
「During the cumulative second quarter under review, there were no significant changes in the matters described in this quarterly report regarding the business and accounting conditions that could materially affect investors’ decisions, or in the “Business and Other Risks” described in the securities report for the previous fiscal year.」
The Company states that there have been no material changes to its existing business and other risks, including its response to the standards for disclosure of accounting estimates and accounting policies. - FY2021-Q1RestatedAnnual report
「During the cumulative first quarter, there were no newly arising business or other risks. There were also no material changes in the business and other risks described in the securities report for the previous fiscal year.」
The Company states that there have been no material changes to its existing business and other risks, including its response to the standards for disclosure of accounting estimates and accounting policies. - FY2020First statedAnnual report
「The Accounting Standard for Disclosure of Accounting Estimates will be applied from the end of the fiscal year ending September 2021. The Accounting Standard for Disclosure of Accounting Policies, Accounting Changes and Correction of Errors will also be applied from the end of the fiscal year ending September 2021.」
The Company describes for the first time its plan to apply the new standards concerning accounting estimates and disclosure of accounting policies from the end of the fiscal year ending September 2021.