Seiryo Electric (4341) · PolicyRestated
Deferral of Cost Variances Arising from Seasonal Operating Levels
First written in FY2024-Q1. 1 of 2 entries say "Restated". Latest entry: FY2024-Q2.
2entries
1years
0from disclosures
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Same theme, other companies
Deferral of Cost Variances Arising from Seasonal Operating LevelsA theme 6 companies write about · 0 as a headwind · 0 as a tailwind
4 other companies' latest entry also says "Restated".
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- FY2024-Q2RestatedAnnual report
「The Company defers and records as current assets under “Other” cost variances arising from seasonally fluctuating operating levels when those variances are expected to be substantially eliminated by the end of the cost accounting period.」
The Company continued its quarterly-specific accounting treatment of deferring cost variances arising from seasonal operating levels as current assets. - FY2024-Q1First statedAnnual report
「The Company defers and records as current assets under “Other” cost variances arising from seasonally fluctuating operating levels when those variances are expected to be substantially eliminated by the end of the cost accounting period.」
The Company described quarterly-specific accounting treatment under which cost variances arising from seasonally fluctuating operating levels and expected to be substantially eliminated by the end of the cost accounting period are deferred as current assets.