Application of the Accounting Estimates Disclosure Standard
First written in FY2021. 1 of 3 entries say "Advanced", first in FY2024. Latest entry: FY2025.
12 other companies' latest entry also says "Other".
- FY2025Deferred tax assets increased; key assumptions continuedAnnual report
「Amounts recognized in the financial statements for the fiscal year: net deferred tax assets 268,159; amount before offset against deferred tax liabilities 270,503. Estimates of future taxable income are based on the medium-term management plan. The key assumptions in that plan are the number of job openings in the media business, the number of placements in the recruitment business and the number of staff on assignment in the IT staffing business.」
Net deferred tax assets increased from ¥238.911 million in FY2024 to ¥268.159 million. In assessing recoverability, the number of job openings, placements and staff on assignment based on the medium-term plan continued to be used as key assumptions. - FY2024AdvancedAnnual report
「Estimates of future taxable income are based on the medium-term management plan. The key assumptions in that plan are the number of job openings in the media business, the number of placements in the recruitment business and the number of staff on assignment in the IT staffing business.」
For the recoverability of deferred tax assets of ¥238.911 million, the Company specifically disclosed the number of job openings, placements and staff on assignment as key assumptions based on the medium-term management plan. - FY2021First statedAnnual report
「The Company applied the Accounting Standard for Disclosure of Accounting Estimates (ASBJ Statement No. 31, 31 March 2020) to the financial statements for the fiscal year-end and included notes on significant accounting estimates.」
From the financial statements for the fiscal year, the Company applied the Accounting Standard for Disclosure of Accounting Estimates and disclosed material estimates, including the recoverability of deferred tax assets, in the notes.