Seibu Electric & Machinery (6144) · PolicyRestated
Application of the Accounting Standard for Disclosure of Accounting Estimates
First written in FY2021. 1 of 2 entries say "Restated". Latest entry: FY2022.
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Implementation of the Accounting Standard for Disclosure of Accounting EstimatesA theme 606 companies write about · 0 as a headwind · 17 as a tailwind
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- FY2022RestatedAnnual report
「The material accounting estimates and assumptions used in preparing the consolidated financial statements are described in "V. Accounting Status, 1. Consolidated Financial Statements, etc., (1) Consolidated Financial Statements, Notes (Material Accounting Estimates)."」
The company continues to disclose the provision for product warranties as a significant accounting estimate. - FY2021First statedAnnual report
「The “Accounting Standard for Disclosure of Accounting Estimates” (ASBJ Statement No. 31, 31 March 2020) has been applied from the current consolidated fiscal year, and notes on significant accounting estimates have been included in the consolidated financial statements.」
A new accounting standard has been applied from the current consolidated fiscal year, and notes on significant accounting estimates, including the provision for product warranties, have been included.