Planned Application of Disclosure Standards for Accounting Estimates and Accounting Policies
First written in FY2021. 1 of 2 entries say "Achieved", first in FY2022. Latest entry: FY2022.
The whole theme swung hardest in 2024: 1 of 6 companies on the "Worse" side.
102 other companies' latest entry also says "Achieved".
- FY2022AchievedAnnual report
「The Accounting Standard for Disclosure of Accounting Estimates (ASBJ Statement No. 31, 31 March 2020) has been adopted for the consolidated financial statements for the fiscal year-end, and notes on significant accounting estimates are included in the consolidated financial statements.」
The Accounting Standard for Disclosure of Accounting Estimates was applied to the consolidated financial statements for the fiscal year ending February 2022, and notes on significant accounting estimates were provided. - FY2021First statedAnnual report
「Accounting Standard for Disclosure of Accounting Estimates: Application date: This standard will be applied from the end of the fiscal year ending February 2022. Accounting Standard for Disclosure of Accounting Policies, Accounting Changes and Error Corrections: Application date: This standard will be applied from the end of the fiscal year ending February 2022.」
For the first time, it was disclosed that the new standards concerning disclosure of accounting estimates and disclosure of accounting policies and other matters were scheduled to be applied from the end of the fiscal year ending February 2022.