Adoption of the Standard on Disclosure of Accounting Estimates
First written in FY2021. 2 of 3 entries say "Restated". Latest entry: FY2026-H1.
- FY2026-H1RestatedAnnual report
「There were no material changes to the descriptions of the accounting estimates and the assumptions used in those estimates in the section "Management's Analysis of Financial Position, Operating Results and Cash Flows" of the securities report for the previous fiscal year.」
The Company reconfirms that there have been no significant changes from the previous fiscal year in the accounting estimates and assumptions. - FY2023RestatedAnnual report
「However, if an event occurs that causes total construction costs to fluctuate due to changes in prices of materials and equipment, specification changes or other factors, it may affect profit or loss in the following consolidated fiscal year.」
The Company continues to disclose the uncertainty in estimating total construction costs and the possibility that prices of materials and equipment and specification changes may affect profit or loss in the following fiscal year. - FY2021First statedAnnual report
「The Company applied the "Accounting Standard for Disclosure of Accounting Estimates" (Accounting Standard No. 31, 31 March 2020) to the consolidated financial statements for the fiscal year-end and included notes on significant accounting estimates in the consolidated financial statements.」
The Company applied, from the consolidated fiscal year-end, the standards requiring disclosure of significant accounting estimates, including the percentage-of-completion method and provisions for losses on construction contracts.