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Tesec (6337) · PolicyRestated

Adoption of the Accounting Standard for Disclosure of Accounting Estimates

First written in FY2021. 6 of 7 entries say "Restated". Latest entry: FY2025-H1.

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ProgressHeldSoftenedWorseRestatedFY2021 – FY2025-H12021: 220212022: 220222023: 120232024: 22024
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Implementation of the Accounting Standard for Disclosure of Accounting EstimatesA theme 525 companies write about · 0 as a headwind · 15 as a tailwind
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Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 525 threads.
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  1. FY2025-H1RestatedAnnual report

    「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」

    会計上の見積りおよび見積りに用いた仮定について、前事業年度から重要な変更がないことを再確認している。
  2. FY2024-Q3RestatedAnnual report

    「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」

    会計上の見積りおよび見積りに用いた仮定について、前事業年度から重要な変更がないことを再確認している。
  3. FY2023RestatedAnnual report

    「正味売却価額の算定にあたっては販売見込みを基礎としており、過去の販売実績に現在の受注状況から予想される今後の需要を加味して、棚卸資産の販売見込みを判断しております。」

    会計上の見積りと仮定について、棚卸資産の販売見込みを半導体市況・設備投資動向等に基づき判断する方法を継続している。
  4. FY2023-Q1RestatedAnnual report

    「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」

    会計上の見積りおよび見積りに用いた仮定について、前事業年度から重要な変更がないことを再確認している。
  5. FY2022-Q3RestatedAnnual report

    「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」

    会計上の見積りおよび見積りに用いた仮定について、前事業年度から重要な変更がないことを再確認している。
  6. FY2022-Q2RestatedAnnual report

    「There have been no material changes to the accounting estimates and the assumptions used in those estimates described under “Management's Analysis of Financial Position, Operating Results and Cash Flows” in the securities report for the previous fiscal year.」

    会計上の見積りおよび見積りに用いた仮定について、前事業年度から重要な変更がないことを再確認している。
  7. FY2021First statedAnnual report

    「We applied the Accounting Standard for Disclosure of Accounting Estimates to the consolidated financial statements for the fiscal year-end of the current consolidated fiscal year and included notes on significant accounting estimates in the consolidated financial statements.」

    The Company first disclosed the adoption of the requirement to include notes on significant accounting estimates in the year-end consolidated financial statements.
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Tesec's next results are scheduled for 2026-10-27. Read the earnings preview
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Adoption of the Accounting Standard for Disclosure of Accounting Estimates | TESEC Corporation (6337) | Komori