Shinden Hightex (3131) · InitiativeRestated
Application of the Accounting Standard for Disclosure of Accounting Estimates
First written in FY2021. 1 of 2 entries say "Restated". Latest entry: FY2024.
2entries
4years
0from disclosures
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Implementation of the Accounting Standard for Disclosure of Accounting EstimatesA theme 629 companies write about · 0 as a headwind · 21 as a tailwind
34 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 629 threads.Full recordFilings, disclosures and news, newest first
- FY2024RestatedAnnual report
「Material accounting estimates and the assumptions used in those estimates in preparing the consolidated financial statements are described in “Section 5. Accounting Information, 1. Consolidated Financial Statements, (1) Consolidated Financial Statements, Notes (Material Accounting Estimates).”」
The company continues to disclose the assumptions and amounts relating to inventory valuation and the allowance for doubtful accounts as material accounting estimates. - FY2021First statedAnnual report
「We have applied the “Accounting Standard for Disclosure of Accounting Estimates” (ASBJ Statement No. 31, 31 March 2020) to the consolidated financial statements for the year-end of the current consolidated fiscal year and included notes on significant accounting estimates.」
For material accounting estimates, the company has applied new disclosure requirements from the consolidated financial statements for the fiscal year-end and provided notes on estimates including inventory valuation.