Lecip Holdings (7213) · InitiativeAdvanced
Adoption of the Accounting Standard for Disclosure of Accounting Estimates
First written in FY2021. 1 of 2 entries say "Advanced", first in FY2026. Latest entry: FY2026.
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Implementation of the Accounting Standard for Disclosure of Accounting EstimatesA theme 533 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 533 threads.Full recordFilings, disclosures and news, newest first
- FY2026AdvancedAnnual report
「見積原価総額は契約ごとに算定しており、原材料の価格変動、想定外の設計変更や工程変更による作業工数の増加の可能性があることから、高い不確実性を伴い、原材料価格及び作業工数の変動に関する判断が見積原価総額に重要な影響を及ぼす可能性があります。」
会計上の見積りの開示について、受注損失引当金1,310,429千円を対象に、原材料価格・設計変更・工程変更・作業工数という不確実性の要因まで具体化した。 - FY2021First statedAnnual report
「We have applied the Accounting Standard for Disclosure of Accounting Estimates (Accounting Standard No. 31, 31 March 2020) to the consolidated financial statements for the current fiscal year-end and have included notes on material accounting estimates in the consolidated financial statements.」
The new standard on disclosure of accounting estimates was applied from the fiscal year-end, with information disclosed on estimates regarding the recoverability of deferred tax assets.