Komori
SBS Holdings (2384) · TargetRestated

Planned adoption of accounting standards for fair-value measurement and financial instruments for the fiscal year ending December 2022

First written in FY2020. 3 of 5 entries say "Restated". Latest entry: FY2022-Q3.

5entries
2years
0from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseFirst statedFY2020 – FY2021AchievedFY2022-Q1RestatedFY2022-Q2 – FY2022-Q32021: 120212022: 42022
Same theme, other companies
Preparations for the adoption of accounting standards for fair value measurementA theme 1934 companies write about · 6 as a headwind · 3 as a tailwind

139 other companies' latest entry also says "Restated".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 196 companies compared. The sentences above are computed from all 196.Comparing 200 of the theme's 1975 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2022-Q3RestatedAnnual report

    「From the beginning of the first quarter, we applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019, the “Fair Value Measurement Standard”) and related standards. In accordance with the transitional treatment specified in Paragraph 19 of the Fair Value Measurement Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the standards prospectively. There was no impact on the quarterly consolidated financial statements.」

    時価算定会計基準等を第1四半期連結会計期間の期首から適用し、経過的な取扱いに従って将来にわたり適用していること、および四半期連結財務諸表への影響がないことを再確認している。
  2. FY2022-Q2RestatedAnnual report

    「From the beginning of the first quarter, we applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019, the “Fair Value Measurement Standard”) and related standards. In accordance with the transitional treatment specified in Paragraph 19 of the Fair Value Measurement Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the standards prospectively. There was no impact on the quarterly consolidated financial statements.」

    時価算定会計基準等を第1四半期連結会計期間の期首から適用し、四半期連結財務諸表への影響がないとの取扱いを再確認している。
  3. FY2022-Q1AchievedAnnual report

    「We applied the “Accounting Standard for Fair Value Measurement” (Accounting Standard No. 30, 4 July 2019) and other standards from the beginning of the first quarter of the current consolidated fiscal year.」

    2022年12月期首から予定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適用した。四半期連結財務諸表への影響はないと記載している。
  4. FY2021RestatedAnnual report

    「The standard was scheduled to be applied from the beginning of the fiscal year ending December 2022.」

    時価算定、棚卸資産評価、金融商品および金融商品の時価開示に関する会計基準等を2022年12月期首から適用する予定を再確認している。
  5. 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」、「棚卸資産の評価に関する会計基準」、「金融商品に関する会計基準」及び「金融商品の時価等の開示に関する適用指針」は、2022年12月期の期首より適用予定であります。」

    時価算定、棚卸資産、金融商品及び金融商品の時価開示に関する複数の会計基準等を2022年12月期首から適用する予定が初めて示された。
Moved together

None of this company's other threads moved the same way in the same document twice or more.

When this could move next
No upcoming earnings preview for SBS Holdings yet.
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.