Application of the Disclosure Standard for Accounting Estimates
First written in FY2021. 2 of 3 entries say "Restated". Latest entry: FY2026-H1.
- FY2026-H1RestatedAnnual report
「There were no significant changes from the previous fiscal year's securities report to the descriptions of significant accounting estimates and the assumptions used in those estimates in the section titled “Management's Analysis of Financial Position, Operating Results and Cash Flows.”」
The company reconfirmed that there had been no significant changes in significant accounting estimates or the assumptions used in making those estimates. - FY2025-H1RestatedAnnual report
「There were no significant changes from the previous fiscal year's securities report to the descriptions of significant accounting estimates and the assumptions used in those estimates in the section titled “Management's Analysis of Financial Position, Operating Results and Cash Flows.”」
The company reconfirmed that there had been no significant changes in significant accounting estimates or the underlying assumptions. - FY2021First statedAnnual report
「The Accounting Standard for Disclosure of Accounting Estimates (Accounting Standard No. 31, 31 March 2020) has been applied to the consolidated financial statements for the year-end of the current consolidated fiscal year, and notes on significant accounting estimates are included.」
The company began applying a new accounting standard from the end of the fiscal year ended March 2021 and began providing notes on significant accounting estimates, including receivables for purchase rebates and the recoverability of deferred tax assets.