Applying the Accounting Standard for Disclosure of Accounting Estimates
First written in FY2021. 2 of 3 entries say "Restated". Latest entry: FY2026-H1.
- FY2026-H1RestatedAnnual report
「There have been no material changes from the previous consolidated fiscal year in the descriptions of the accounting estimates and the assumptions used in those estimates in the section “Analysis of Financial Condition, Operating Results and Cash Flows by Management” in the securities report for the previous consolidated fiscal year.」
重要な会計上の見積りとその開示に用いた仮定について、重要な変更はないとされた。 - FY2023RestatedAnnual report
「Regarding write-downs based on declining profitability, at the end of each consolidated fiscal year, when the estimated net realizable value, based mainly on historical selling prices and order conditions over a certain period, falls below book value, we primarily write down the book value at the Company to that estimated net realizable value.」
棚卸資産の正味売却価額、回転・滞留期間、販売実績・販売計画を用いた重要な会計上の見積りの開示を継続している。 - 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.」
会計上の見積りの開示基準を当年度末の連結財務諸表から適用し、棚卸資産評価に関する重要な見積りを開示した。