Saibu Gas Holdings (9536) · InitiativeAchieved
Preparation for Applying Standards on Disclosure of Accounting Estimates and Accounting Policies from the Fiscal Year Ending March 2021
First written in FY2020. 1 of 2 entries say "Achieved", first in FY2021. Latest entry: FY2021.
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Implementation of the Accounting Standard for Disclosure of Accounting EstimatesA theme 533 companies write about · 0 as a headwind · 15 as a tailwind
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- FY2021AchievedAnnual report
「The Company applied the "Accounting Standard for Disclosure of Accounting Estimates" (Accounting Standard No. 31, 31 March 2020) to the consolidated financial statements for the fiscal year-end and included notes on significant accounting estimates in the consolidated financial statements.」
前年度に準備予定としていた「会計上の見積りの開示に関する会計基準」を2021年3月期末から適用し、重要な会計上の見積りに関する注記を実際に記載した。 - FY2020First statedAnnual report
「「会計上の見積りの開示に関する会計基準」及び「会計方針の開示、会計上の変更及び誤謬の訂正に関する会計基準」について、2021年３月期の年度末から適用する。」
会計上の見積りの不確実性と会計方針の開示に関する新基準を2021年3月期末から適用する予定を初めて開示した。