Miyairi Valve Mfg. (6495) · PolicyReframed
Adoption of the Accounting Standard for Disclosure of Accounting Estimates
First written in FY2021. 1 of 3 entries say "Restated". 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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Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 528 threads.Full recordFilings, disclosures and news, newest first
- FY2024ReframedAnnual report
「The business plans for the following fiscal year and beyond are calculated based on certain assumptions regarding the business environment, including the impact of key material prices.」
Disclosure of accounting estimates continues, but the central assumptions are described as the business environment, including the prices of key materials. - FY2022RestatedAnnual report
「The business plans for the next fiscal year and beyond have been calculated based on certain assumptions regarding the operating environment, including the prices of key materials and the impact of the spread of COVID-19.」
The company continues to disclose, in its notes on accounting estimates, assumptions concerning the prices of key materials and the impact of COVID-19. - FY2021First statedAnnual report
「The Company applied the Accounting Standard for Disclosure of Accounting Estimates (ASBJ Statement No. 31, 31 March 2020) to the financial statements for the fiscal year-end and included notes on significant accounting estimates.」
The financial statements for the end of the current fiscal year marked the first time that the policy of applying and disclosing notes on accounting estimates was confirmed as a standalone theme. The disclosure covers the amounts recorded for deferred tax assets and inventories, the assumptions used and the impact on future financial statements.