Kimura Unity (9368) · PolicyRestated
Adopting the Disclosure Standard for Accounting Estimates
First written in FY2021. 1 of 2 entries say "Restated". Latest entry: FY2023.
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Implementation of the Accounting Standard for Disclosure of Accounting EstimatesA theme 528 companies write about · 0 as a headwind · 15 as a tailwind
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- FY2023RestatedAnnual report
「In preparing these consolidated financial statements, management has made estimates and judgements based on various factors considered reasonable in light of past results and circumstances concerning matters affecting the reported amounts of assets and liabilities as of the settlement date and the reported amounts of revenue and expenses for the reporting period.」
Disclosures concerning accounting estimates continue, with impairment of investments, deferred tax assets and the allowance for doubtful accounts, among others, described as significant estimates. - FY2021First statedAnnual 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.」
Notes on accounting estimates have newly been applied from the end of the current consolidated fiscal year.