Komori
Synclayer (1724) · PolicyRestated

Application of disclosures regarding accounting estimates

First written in FY2021. 5 of 10 entries say "Restated". Latest entry: FY2026-H1.

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5years
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ProgressHeldSoftenedWorseFirst statedFY2021AdvancedFY2022RestatedFY2023-Q3 – FY2026-H12022: 120222023: 220232024: 320242025: 220252026: 22026
Same theme, other companies
Implementation of the Accounting Standard for Disclosure of Accounting EstimatesA theme 533 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 533 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2026-H1RestatedAnnual report

    「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」

    会計上の見積りおよび見積りに用いた仮定について、重要な変更がないとされた。
  2. FY2025未完成工事売上の金額更新Annual report

    「売上高(未完成部分)1,401百万円 591百万円」

    一定期間にわたり充足される履行義務に係る未完成部分の売上高は、前年度の1,401百万円から591百万円へ減少した。工事原価総額・進捗度の見積りには引き続き不確実性が伴うとされた。
  3. FY2025-H1RestatedAnnual report

    「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」

    会計上の見積りおよび見積りに用いた仮定について、重要な変更がないとされた。
  4. FY2024未完成工事売上の金額更新Annual report

    「売上高(未完成部分)832百万円 1,401百万円」

    一定期間にわたり充足される履行義務に係る未完成部分の売上高は、前年度の832百万円から当年度は1,401百万円へ増加した。工事原価総額や進捗度の見積りには引き続き不確実性が伴うとされた。
  5. FY2024-H1RestatedAnnual report

    「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」

    会計上の見積りおよび見積りに用いた仮定について、重要な変更がないとされた。
  6. FY2024-Q1RestatedAnnual report

    「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」

    会計上の見積りおよび見積りに用いた仮定について、重要な変更がないとされた。
  7. FY2023未完成工事売上の金額更新Annual report

    「売上高(未完成部分)832百万円」

    一定期間にわたり充足される履行義務に係る未完成部分の売上高は832百万円となり、前年度の500百万円から増加した。工事原価総額や進捗度の見積りに不確実性が伴うと引き続き説明された。
  8. FY2023-Q3RestatedAnnual report

    「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」

    会計上の見積りおよび見積りに用いた仮定について、重要な変更がないとされた。
  9. FY2022AdvancedAnnual report

    「当連結会計年度 売上高(未完成部分) 500百万円」

    会計上の見積りに関する注記について、一定期間にわたり充足される履行義務による未完成部分の売上高500百万円を開示し、工事原価総額や進捗度の見積りに不確実性があることを具体的に説明した。
  10. FY2021First statedAnnual report

    「The Company has applied the Accounting Standard for Disclosure of Accounting Estimates (ASBJ Statement No. 31, dated 31 March 2020) to the consolidated financial statements for the year-end of the current consolidated fiscal year and has included notes on significant accounting estimates in the consolidated financial statements.」

    会計上の見積りの開示に関する基準を当年度末の連結財務諸表から適用し、工事進行基準などの重要な見積りに関する注記を新たに記載した。
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