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Hokuto (1379) · InitiativeRestated

Application of the Accounting Standard for Disclosure of Accounting Estimates

First written in FY2021. 2 of 3 entries say "Restated". Latest entry: FY2023.

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3years
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ProgressHeldSoftenedWorseRestatedFY2021 – FY20232021: 120212022: 120222023: 12023
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Implementation of the Accounting Standard for Disclosure of Accounting EstimatesA theme 528 companies write about · 0 as a headwind · 15 as a tailwind

32 other companies' latest entry also says "Restated".

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Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 528 threads.
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  1. FY2023RestatedAnnual report

    「The significant accounting policies adopted in the consolidated financial statements and financial statements of the Group are described respectively in Section 5, “Accounting,” 1. “Consolidated Financial Statements, etc., Notes (Significant Matters Forming the Basis for Preparing Consolidated Financial Statements)” and 2. “Financial Statements, etc., Notes (Significant Accounting Policies).” Significant accounting estimates are described respectively in Section 5, “Accounting,” 1. “Consolidated Financial Statements, etc., Notes (Significant Accounting Estimates)” and 2. “Financial Statements, etc., Notes (Significant Accounting Estimates).”」

    Continued disclosing significant accounting estimates in the notes, including impairment of fixed assets and the recoverability of deferred tax assets at the U.S. subsidiary.
  2. FY2022RestatedAnnual report

    「The significant accounting policies adopted in the consolidated financial statements and financial statements of the Group are described respectively in Section 5, “Accounting,” 1. “Consolidated Financial Statements, etc., Notes (Significant Matters Forming the Basis for Preparing Consolidated Financial Statements)” and 2. “Financial Statements, etc., Notes (Significant Accounting Policies).” Significant accounting estimates are described respectively in Section 5, “Accounting,” 1. “Consolidated Financial Statements, etc., Notes (Significant Accounting Estimates)” and 2. “Financial Statements, etc., Notes (Significant Accounting Estimates).”」

    Continued disclosing significant accounting estimates in the notes, including estimates related to impairment of fixed assets at the U.S. subsidiary for the current fiscal year.
  3. FY2021First statedAnnual report

    「We have applied the Accounting Standard for Disclosure of Accounting Estimates (Accounting Standard No. 31, dated 31 March 2020) from the consolidated financial statements for the year-end of the fiscal year, and have included notes on significant accounting estimates.」

    The disclosure standard for accounting estimates was applied to the consolidated financial statements for the end of the current fiscal year, and the company began disclosing significant estimates, including impairment of fixed assets, in the notes.
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Application of the Accounting Standard for Disclosure of Accounting Estimates | HOKUTO CORPORATION (1379) | Komori