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Chubu Steel Plate (5461) · InitiativeAchieved

Planned Application of the Accounting Standard for Fair Value Measurement from the Fiscal Year Ending March 2022

First written in FY2020. 1 of 3 entries say "Restated". Latest entry: FY2022-Q1.

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ProgressHeldSoftenedWorseFirst statedFY2020 – FY20212020: 120202021: 22021
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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. FY2022-Q1AchievedAnnual report

    「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards have been adopted from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment prescribed in Paragraph 19 of the standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), the new accounting policies prescribed by the standards will be applied prospectively. The adoption has no impact on the quarterly consolidated financial statements.」

    2022年3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。
  2. FY2021RestatedAnnual report

    「(2) 適用予定日　2022年３月期の期首より適用予定であります。(3) 当該会計基準等の適用による影響　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、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を2022年3月期の期首から適用する予定とし、影響額は引き続き評価中としている。
  3. FY2020First statedAnnual report

    「The Accounting Standard for Fair Value Measurement and the Implementation Guidance on Accounting Standard for Fair Value Measurement were scheduled to be applied from the beginning of the fiscal year ending March 2022. The impact was under evaluation when these consolidated financial statements were prepared.」

    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複数の基準を2022年3月期の期首から適用する予定を初めて記載している。
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Chubu Steel Plate's next results are scheduled for 2026-11-06. Read the earnings preview
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Planned Application of the Accounting Standard for Fair Value Measurement from the Fiscal Year Ending March 2022 | Chubu Steel Plate Co.,Ltd. (5461) | Komori