Compliance with Disclosure Requirements for 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 6 companies on the "Worse" side.
- FY2021AchievedAnnual report
「The “Accounting Standard for Disclosure of Accounting Estimates” (ASBJ Statement No. 31, 31 March 2020) was applied to the financial statements for the fiscal year-end, and notes concerning significant accounting estimates have been included.」
The company actually applied the accounting standard on disclosure of accounting estimates from the scheduled fiscal year-end of the fiscal year ending March 2021 and included notes on significant accounting estimates. - FY2020First statedAnnual report
「“Accounting Standard for Disclosure of Accounting Estimates” (Accounting Standard No. 31, 31 March 2020) “Scheduled date of application: scheduled to be applied from the fiscal year-end of the fiscal year ending March 2021.” “Accounting Standard for Disclosure of Accounting Policies, Accounting Changes and Corrections of Errors” (Accounting Standard No. 24, 31 March 2020)」
The company stated that the new standards on disclosure of accounting estimates and disclosure of accounting policies and other matters were scheduled to be applied from the fiscal year-end of the fiscal year ending March 2021.