Disclosure of Significant Accounting Estimates
First written in FY2021. 1 of 3 entries say "Advanced", first in FY2024. Latest entry: FY2026.
32 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「Material accounting estimates: 1. Recognition of revenue from completed construction contracts using the input method 2. Recognition of revenue from completed construction contracts not finalised in contracts or other documents 3. Recognition of provision for losses on construction contracts」
The company has continued to disclose revenue from completed construction contracts, unfinalised contract consideration and the provision for losses on construction contracts as material accounting estimates. - FY2024AdvancedAnnual report
「Material accounting estimates: 1. Recognition of revenue from completed construction contracts using the input method 2. Recognition of revenue from completed construction contracts not finalised in contracts or other documents 3. Recognition of provision for losses on construction contracts」
The company specifically disclosed 3 items as material accounting estimates: revenue from completed construction contracts, unfinalised contract consideration and the provision for losses on construction contracts. - FY2021First statedAnnual report
「The company adopted the “Accounting Standard for Disclosure of Accounting Estimates” (Accounting Standards Board of Japan Statement No. 31, 31 March 2020) from the consolidated financial statements for the year-end of the current consolidated fiscal year and included notes on material accounting estimates in the consolidated financial statements.」
The company adopted the Accounting Standard for Disclosure of Accounting Estimates from the consolidated financial statements for the current year-end and newly included notes on material estimates.