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Kabuki-Za (9661) · InitiativeAchieved

Application in the Fiscal Year Ending February 2022 of the Accounting Standard for Disclosure of Accounting Estimates

First written in FY2021. 1 of 2 entries say "Achieved", first in FY2023. Latest entry: FY2023.

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ProgressHeldSoftenedWorseFirst statedFY20212021: 120212022: 020222023: 12023
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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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Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 528 threads.
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  1. FY2023AchievedAnnual report

    「The material accounting estimates and assumptions used in preparing the consolidated financial statements are described in "V. Accounting Status, 1. Consolidated Financial Statements, etc., (1) Consolidated Financial Statements, Notes (Material Accounting Estimates)."」

    Regarding the disclosure of accounting estimates, which was scheduled to apply from the end of the fiscal year ending February 2022, the company has disclosed material estimates and assumptions in the notes.
  2. FY2021First statedAnnual report

    「The Accounting Standard for Disclosure of Accounting Estimates (Accounting Standard No. 31, 31 March 2020) is intended to disclose information that helps users of financial statements understand the nature of accounting estimates for items recognised in the financial statements for the current fiscal year that carry risks of materially affecting the financial statements for the following fiscal year. (1) Overview (2) Scheduled date of application: The standard is scheduled to apply from the fiscal year-end for the fiscal year ending February 2022.」

    The company has for the first time stated that the new accounting standard for disclosure of accounting estimates is scheduled to apply from the fiscal year-end for the fiscal year ending February 2022.
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Application in the Fiscal Year Ending February 2022 of the Accounting Standard for Disclosure of Accounting Estimates | Kabuki-Za Co.,Ltd. (9661) | Komori