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Daio Paper (3880) · PolicyAdvanced

Adoption of the Fair Value Measurement Standard

First written in FY2022-Q3. 1 of 3 entries say "Achieved", first in FY2022. Latest entry: FY2023-Q1.

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ProgressHeldSoftenedWorseFirst statedFY2022-Q3AchievedFY2022 – FY2023-Q12022: 32022
Same theme, other companies
Preparing for adoption of accounting standards for fair value measurementA theme 1870 companies write about · 5 as a headwind · 3 as a tailwind
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  1. FY2023-Q1AdvancedAnnual report

    「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Implementation Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Implementation Guidance”) from the beginning of the first quarter of the current consolidated fiscal year」

    The company applied the Fair Value Measurement Implementation Guidance from the beginning of the current quarter and applied the accounting policies prospectively. There was no impact.
  2. FY2022AchievedAnnual report

    「The company applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019) and other standards from the beginning of the current consolidated fiscal year and has applied the new accounting policies prescribed by the fair value measurement standards and related guidance prospectively. There was no impact on the consolidated financial statements.」

    The company applied the fair value measurement standards and related guidance from the beginning of the fiscal year and began disclosing the fair value hierarchy of financial instruments. There was no impact on the consolidated financial statements.
  3. FY2022-Q3First statedAnnual report

    「The company 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. In accordance with the transitional treatment set out in Paragraph 19 of the Accounting Standard for Fair Value Measurement and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the fair value measurement standards and related guidance prospectively.」

    The company applied the fair value measurement standards and related guidance from the beginning of the first quarter of the current consolidated fiscal year and applied the new accounting policies prospectively. There was no impact on the quarterly consolidated financial statements.
Moved together

"Maintaining stable dividends" moved the same way as this thread, in the same document, in 2 of its 3 moves.

22222★12345
  1. ★This thread
  2. 1Maintaining stable dividends2×
  3. 2Construction of new home and personal care production facilities at the Kawanoe Plant and other sites2×
  4. 3Expansion of growth investment and M&A investment under the Fourth Medium-Term Business Plan2×
  5. 4Strengthening the business and improving profitability through organizational integration and operational reform2×
  6. 5Tax-effect accounting following the transition to the group tax consolidation system2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

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Adoption of the Fair Value Measurement Standard | Daio Paper Corporation (3880) | Komori