Komori
Daitron (7609) · InitiativeRestated

Adoption of the accounting standard for disclosure of accounting estimates

First written in FY2021. 9 of 10 entries say "Restated". Latest entry: FY2026-H1.

10entries
5years
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ProgressHeldSoftenedWorseRestatedFY2021 – FY2026-H12022: 320222023: 320232024: 220242025: 120252026: 12026
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Implementation of the Accounting Standard for Disclosure of Accounting EstimatesA theme 587 companies write about · 0 as a headwind · 17 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 584 threads.
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  1. FY2026-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.」

    会計上の見積り及びその仮定について、前事業年度から重要な変更がないとの説明を継続している。
  2. 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.」

    会計上の見積り及びその仮定について、前事業年度から重要な変更がないとの説明を継続している。
  3. FY2024-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.」

    会計上の見積り及びその仮定について、重要な変更がないとしている。
  4. FY2024-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.」

    前事業年度に記載した会計上の見積り及びその仮定について、重要な変更がないとしている。
  5. FY2023-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.」

    前事業年度に記載した会計上の見積り及びその仮定について、重要な変更がないと再確認している。
  6. FY2023-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.」

    前事業年度に記載した会計上の見積り及びその仮定について、重要な変更がないとしている。
  7. 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.」

    前事業年度に記載した会計上の見積り及びその仮定について、重要な変更がないとしている。
  8. 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.」

    前事業年度に記載した会計上の見積り及びその仮定について、重要な変更がないとしている。
  9. FY2022-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.」

    前事業年度に記載した会計上の見積り及びその仮定について、重要な変更がないとしている。
  10. FY2021First statedAnnual report

    「The Accounting Standard for Disclosure of Accounting Estimates (Accounting Standard No. 31, 31 March 2020) has been applied to the consolidated financial statements for the year-end of the current consolidated fiscal year, and notes on significant accounting estimates are included.」

    会計上の見積りの開示に関する会計基準を2021年度末の連結財務諸表から適用し、重要な会計上の見積りとして固定資産の減損に関する注記を記載した。
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