Deferral of Cost Variances Arising from Seasonal Fluctuations in Operating Rates
First written in FY2023-Q1. 2 of 3 entries say "Restated". Latest entry: FY2024-Q1.
3 other companies' latest entry also says "Restated".
- FY2024-Q1RestatedAnnual report
「Because cost variances arising from seasonally fluctuating operating rates and other factors are expected to be substantially eliminated by the end of the cost-accounting period, the Company defers those cost variances as current assets (other) and current liabilities (other).」
季節的な操業度等による原価差異を、原価計算期間末までの解消見込みを前提に繰り延べる処理を継続している。 - FY2023-Q3RestatedAnnual report
「Because cost variances arising from seasonally fluctuating operating rates and other factors are expected to be substantially eliminated by the end of the cost-accounting period, the Company defers those cost variances as current assets (other) and current liabilities (other).」
季節的な操業度等による原価差異を、原価計算期間末までの解消見込みを前提に繰り延べる処理を継続している。 - FY2023-Q1First statedAnnual report
「Because cost variances arising from seasonally fluctuating operating rates and other factors are expected to be substantially eliminated by the end of the cost-accounting period, the Company defers those cost variances as current assets (other) and current liabilities (other).」
The Company defers seasonal cost variances as current assets and current liabilities based on the expectation that they will be substantially eliminated by the end of the cost-accounting period.