Micron Machinery (6159) · InitiativeSpecification of estimation assumptions
Adoption of the Disclosure Standard for Accounting Estimates
First written in FY2021. . Latest entry: FY2024.
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Implementation of the Accounting Standard for Disclosure of Accounting EstimatesA theme 528 companies write about · 0 as a headwind · 15 as a tailwind
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- FY2024Specification of estimation assumptionsAnnual report
「Taxable income is estimated based on the business plan for the following consolidated fiscal year approved by the Board of Directors, using certain assumptions concerning forecasts of orders and tentative orders, profit margins and other matters.」
Regarding disclosures of accounting estimates, the company describes specific assumptions concerning the recoverability of deferred tax assets, using the following year's business plan, forecasts of orders and tentative orders, and profit margins. - FY2021First statedAnnual report
「The Accounting Standard for Disclosure of Accounting Estimates (ASBJ Statement No. 31, 31 March 2020) has been adopted for the consolidated financial statements for the fiscal year-end, and notes on significant accounting estimates are included in the consolidated financial statements.」
The company applied the disclosure standard for accounting estimates from the end of the current consolidated fiscal year and disclosed significant estimates concerning the recoverability of deferred tax assets and other matters in the notes.