Future Application of the Standards on the Disclosure of Accounting Policies and Accounting Estimates
First written in FY2020. 1 of 2 entries say "Advanced", first in FY2021. Latest entry: FY2021.
The whole theme swung hardest in 2024: 1 of 6 companies on the "Worse" side.
12 other companies' latest entry also says "Advanced".
- FY2021AdvancedAnnual report
「We applied the Accounting Standard for Disclosure of Accounting Estimates to the consolidated financial statements for the fiscal year-end and included notes on significant accounting estimates.」
The company applied the standard on disclosure of accounting estimates from the fiscal year-end of the fiscal year ending June 2021 and disclosed significant estimates relating to the valuation of goodwill in the notes. - FY2020First statedAnnual report
「・“Accounting Standard for Disclosure of Accounting Policies, Accounting Changes and Error Corrections” (Accounting Standard No. 24, 31 March 2020) (2) Scheduled date of application Scheduled to be applied from the fiscal year-end of the fiscal year ending June 2021. ・“Accounting Standard for Disclosure of Accounting Estimates” (Accounting Standard No. 31, 31 March 2020) (2) Scheduled date of application Scheduled to be applied from the fiscal year-end of the fiscal year ending June 2021.」
The company first stated that the new standards on disclosure of accounting policies and accounting estimates were scheduled to be applied from the fiscal year-end of the fiscal year ending June 2021.