Risk of Financial-Statement Fluctuations Due to Differences Between Accounting Estimates and Actual Results
First written in FY2016. 18 of 20 entries say "Restated". Latest entry: FY2023-Q2.
1 other company's latest entry also says "Restated".
- FY2023-Q2RestatedAnnual report
「There have been no material changes to the assumptions regarding the impact of COVID-19 underlying the accounting estimates described in the annual securities report for the previous fiscal year, filed on 20 February 2023.」
The Company continues to state that there have been no material changes from the previous fiscal year to the assumptions underlying its accounting estimates regarding the impact of the infection. - FY2023-Q1RestatedAnnual report
「There have been no material changes to the assumptions regarding the impact of COVID-19 underlying the accounting estimates described in the annual securities report for the previous fiscal year, filed on 20 February 2023.」
The Company continues to state that there have been no material changes from the previous fiscal year to the assumptions underlying its accounting estimates regarding the impact of the infection. - FY2022RestatedAnnual report
「Although the figures based on these estimates and assumptions are reasonably determined in light of past and current results and circumstances, actual results may differ because of the uncertainty inherent in estimates.」
The Company continues to state that accounting estimates and assumptions involve uncertainty and may differ from actual results. - FY2022-Q3RestatedAnnual report
「There have been no material changes to the assumptions regarding the impact of COVID-19 underlying the accounting estimates described in the annual securities report for the previous fiscal year, filed on 18 February 2022.」
The Company states that there have been no material changes from the previous fiscal year in its accounting estimates based on the assumptions that the infection will subside and the economy will normalize. - FY2022-Q2RestatedAnnual report
「There have been no material changes to the assumptions regarding the impact of COVID-19 underlying the accounting estimates described in the annual securities report for the previous fiscal year, filed on 18 February 2022.」
The Company states that there have been no material changes from the previous fiscal year in its accounting estimates based on the assumptions that the infection will subside and the economy will normalize. - FY2022-Q1RestatedAnnual report
「There have been no material changes to the assumptions regarding the impact of COVID-19 underlying the accounting estimates described in the annual securities report for the previous fiscal year, filed on 18 February 2022.」
The Company states that there have been no material changes from the previous fiscal year in its accounting estimates based on the assumptions that the infection will subside and the economy will normalize. - FY2021RestatedAnnual report
「Although the figures based on estimates and assumptions are reasonably determined in light of past and current results and circumstances, actual results may differ because of the uncertainty inherent in estimates.」
The Company continues to state that accounting estimates and assumptions involve uncertainty and may differ from actual results. - FY2021-Q3RestatedAnnual report
「Based on the assumption that the spread of COVID-19 would subside and economic activity would gradually normalize by the end of the fiscal year ending November 2021, the Company has made accounting estimates, including impairment of fixed assets and the recoverability of deferred tax assets. There have been no material changes to the assumptions regarding the impact of COVID-19 described in the "Additional Information" section of the annual securities report for the previous consolidated fiscal year.」
The Company continues to state that there have been no material changes to the assumptions underlying its accounting estimates, namely that the infection will subside and economic activity will normalize. - FY2021-Q2RestatedAnnual report
「Based on the assumption that the spread of COVID-19 would subside and economic activity would gradually normalize by the end of the fiscal year ending November 2021, the Company has made accounting estimates, including impairment of fixed assets and the recoverability of deferred tax assets. There have been no material changes to the assumptions regarding the impact of COVID-19 described in the "Additional Information" section of the annual securities report for the previous consolidated fiscal year.」
The Company continues to state that its accounting estimates are based on the assumptions that the spread of the infection will subside and economic activity will normalize, and that there have been no material changes to these assumptions. - FY2021-Q1RestatedAnnual report
「Accounting estimates, including impairment of fixed assets and the recoverability of deferred tax assets, are based on the assumption that the spread of COVID-19 will subside and economic activity will gradually normalize by the end of the fiscal year ending November 2021, returning to conditions before the spread of COVID-19. This assumption involves significant uncertainty, and if the impact is prolonged due to a delay in the containment of the disease, losses may arise in the future.」
The company continues to disclose accounting estimates based on the assumption that the infectious disease will subside and economic activity will normalize, and the possibility of future losses if containment is delayed. - FY2020-Q3RestatedAnnual report
「Accounting estimates, including impairment of fixed assets and the recoverability of deferred tax assets, are based on the assumption that the spread of COVID-19 will subside and economic activity will gradually normalize by the end of the fiscal year ending November 2021, returning to conditions before the spread of COVID-19. This assumption involves significant uncertainty, and if the impact is prolonged due to a delay in the containment of the disease, losses may arise in the future.」
The company continues to disclose estimates concerning impairment of fixed assets and the recoverability of deferred tax assets based on the assumption that the infectious disease will subside and economic activity will normalize, as well as the possibility of losses if containment is delayed. - FY2020-Q2WorsenedAnnual report
「Accounting estimates, including impairment of fixed assets and the recoverability of deferred tax assets, are based on the assumption that the spread of COVID-19 will subside and economic activity will gradually normalize by the end of the fiscal year ending November 2021, returning to conditions before the spread of COVID-19. This assumption involves significant uncertainty, and if the impact is prolonged due to a delay in the containment of the disease, losses may arise in the future.」
For the risk of differences between accounting estimates and actual results, the company newly specifies that it estimates impairment of fixed assets and the recoverability of deferred tax assets on the assumption that COVID-19 will subside and economic activity will normalize, and that losses may arise in the future if containment is delayed. - FY2019-Q2RestatedAnnual report
「No new business or other risks arose during the six-month cumulative period under review. There were also no material changes to the business and other risks described in the annual securities report for the previous consolidated fiscal year.」
The company continues to treat the risk of fluctuations in financial figures due to differences between accounting estimates and actual results as involving no new developments or material changes. - FY2018RestatedAnnual report
「Actual results may differ from these estimates because estimates involve inherent uncertainty.」
The company continues to disclose that differences between accounting estimates and actual results may affect the financial statements. - FY2018-Q3RestatedAnnual report
「No new business or other risks arose during the cumulative third quarter, and there were no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
The company continues to treat the risk of fluctuations in financial figures due to differences between accounting estimates and actual results as involving no new developments or material changes. - FY2018-Q2RestatedAnnual report
「No new business or other risks arose during the six-month cumulative period under review. There were also no material changes to the business and other risks described in the annual securities report for the previous consolidated fiscal year.」
The company continues to treat the risk of fluctuations in financial figures due to differences between accounting estimates and actual results as involving no new developments or material changes. - FY2017RestatedAnnual report
「Consequently, these estimates and forecasts may differ from actual results.」
The company continues to disclose that differences between accounting estimates and forecasts and actual results may affect the financial statements. - FY2017-Q3RestatedAnnual report
「No new business or other risks arose during the cumulative third quarter, and there were no material changes to the business and other risks described in the annual securities report for the previous fiscal year.」
The company states that there have been no new developments or material changes regarding the risk of fluctuations in financial figures due to differences between accounting estimates and actual results. - FY2017-Q2RestatedAnnual report
「No new business or other risks arose during the six-month cumulative period under review. There were also no material changes to the business and other risks described in the annual securities report for the previous consolidated fiscal year.」
The company states that there have been no new developments or material changes regarding the risk of fluctuations in financial figures due to differences between accounting estimates and actual results. - FY2016First statedAnnual report
「Preparing these consolidated financial statements requires management to select and apply accounting policies and make estimates and forecasts that affect the reported amounts of assets, liabilities, revenue and expenses, as well as disclosures. Consequently, these estimates and forecasts may differ from actual results.」
States that differences between estimates or forecasts, including those for allowance for doubtful accounts, retirement benefits and deferred tax assets, and actual results may affect the financial statements.