Preparation for adoption of standards on disclosures of accounting estimates and accounting policies
First written in FY2020. 1 of 2 entries say "Achieved", first in FY2021. Latest entry: FY2021.
The whole theme swung hardest in 2024: 1 of 7 companies on the "Worse" side.
- FY2021AchievedAnnual report
「The company applied the “Accounting Standard for Disclosure of Accounting Estimates” to the consolidated financial statements for the year-end of the current consolidated fiscal year and included notes on significant accounting estimates in the consolidated financial statements.」
The company applied the Accounting Standard for Disclosure of Accounting Estimates from the end of the current consolidated fiscal year and actually included notes on significant estimates. - FY2020First statedAnnual report
「“Accounting Standard for Disclosure of Accounting Estimates” … Scheduled application date: To be applied from the year-end of the fiscal year ending March 2021. / “Accounting Standard for Disclosure of Accounting Policies, Accounting Changes and Errors” … Scheduled application date: To be applied from the year-end of the fiscal year ending March 2021.」
The company disclosed plans to apply the standards concerning the disclosure of accounting estimates and accounting policies from the year-end of the fiscal year ending March 2021.