Net sales are projected to decrease 4.6% to 3,250 billion yen, as unit sales growth is expected to be offset byfactors including foreign exchange losses and accounting policy change.
When it is difficult to distinguish achange in an accounting policy from a change in an accounting estimate, the change is treated as a change in an accounting estimate.
When it is difficult to distinguish achange in an accounting policy from a change in an accounting estimate, the change is treated as a change in an accounting estimate.
Accounting policy changes(amendments to IAS 8)- the work plan states"March 2018"(unchanged entry) and a separate communication confirms that an exposure draft will be published on March 27, 2018.
Accounting policy changes(Amendments to IAS 8)- The next milestone is now set to feedback on the exposure draft with an expected date in the second half of 2018.
当該会計方針の変更は遡及適用さ。
This accounting policy change has been applied retrospectively.
期間損益、基本的な誤謬および会計方針の変更。
Loss for the period, fundamental errors and changes in accounting.
会計方針の変更は、以下の場合にのみ認められます。
Change in accounting policies is only permitted if:.
年3月期より会計方針の変更を行っております。
Accounting policy is changed in March 2015 period.
そもそも会計方針の変更は、環境や事実の変化がある場合など正当な理由がなければ行えない。
To begin with, changes in accounting policies can only be made when there are valid reasons such as a change in environment or facts.
当該会計方針の変更は遡及適用され、2013年3月期の連結財務諸表について遡及処理している。
This change in accounting policy has been applied retroactively and the financial statements for the year ended December 2007 have been restated.
適用された測定基礎の変更は、会計方針の変更であり、会計上の見積りの変更ではありません。
A change in the measurement basis applied is a change in an accounting policy, and is not a change in an accounting estimate.
Whenever it is difficult to distinguish between change in an accounting policy and change in an accounting estimate, the change is treated as change in an accounting estimate.
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