Komori
Kakiyasu Honten (2294) · FactAchieved

Planned application of the accounting standards for fair value measurement and related standards for the fiscal year ending February 2023

First written in FY2020. 1 of 4 entries say "Restated". Latest entry: FY2023-Q1.

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How it moved
ProgressHeldSoftenedWorseFirst statedFY2020 – FY20212020: 120202021: 120212022: 22022
Same theme, other companies
Preparations for the adoption of accounting standards for fair value measurementA theme 1901 companies write about · 5 as a headwind · 3 as a tailwind

19 other companies' latest entry also says "Achieved".

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Showing 14 of the 196 companies compared. The sentences above are computed from all 196.Comparing 200 of the theme's 1942 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2023-Q1AchievedAnnual report

    「From the beginning of the first quarter of the current consolidated fiscal year, we adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards. In accordance with the transitional treatment under paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, we will apply the new accounting policies prescribed by the standard prospectively.」

    2023年4月期の期首から適用予定としていた時価算定会計基準等を、当第1四半期連結会計期間の期首から実際に適用した。四半期連結財務諸表への影響はない。
  2. FY2022ReframedAnnual report

    「2023年４月期の期首より適用予定です。影響額は、当連結財務諸表の作成時において評価中であります。」

    時価算定会計基準等の適用予定時期が、決算期変更に伴い2023年4月期の期首へ変更されている。
  3. FY2021RestatedAnnual report

    「「時価の算定に関する会計基準」及び「時価の算定に関する会計基準の適用指針」等は、2023年２月期の期首から適用予定であります。」

    時価算定会計基準等を2023年2月期の期首から適用予定とし、影響額を評価中とする開示を継続している。
  4. FY2020First statedAnnual report

    「「時価の算定に関する会計基準」及び「時価の算定に関する会計基準の適用指針」等は、2023年２月期の期首から適用予定であります。」

    時価算定会計基準、適用指針、棚卸資産評価基準、金融商品会計基準等について、2023年2月期の期首から適用予定であり、影響額を評価中としている。
Moved together

"Planned application of the Revenue Recognition Accounting Standard for the fiscal year ending February 2023" moved the same way as this thread, in the same document, in 2 of its 4 moves.

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  2. 1Planned application of the Revenue Recognition Accounting Standard for the fiscal year ending February 20232×

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