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Sanyo Industries (5958) · InitiativeRestated

Adoption of the accounting standards for fair value measurement from the fiscal year ending March 2022

First written in FY2020. 2 of 4 entries say "Restated". Latest entry: FY2022.

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ProgressHeldSoftenedWorseFirst statedFY2020AchievedFY2022-Q1RestatedFY2022-Q3 – FY20222020: 120202021: 120212022: 22022
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  1. FY2022RestatedAnnual report

    「「時価の算定に関する会計基準」等を当連結会計年度の期首から適用し、時価算定会計基準第19項及び「金融商品に関する会計基準」第44-2項に定める経過的な取扱いに従って、時価算定会計基準等が定める新たな会計方針を、将来にわたって適用することとしております。なお、連結財務諸表に与える影響はありません。」

    It continues to apply the Accounting Standard for Fair Value Measurement and related standards, stating that there is no impact on the consolidated financial statements.
  2. FY2022-Q3RestatedAnnual report

    「We adopted the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter and will apply the new accounting policies prescribed by those standards prospectively. The adoption had no impact on the quarterly consolidated financial statements.」

    時価の算定に関する会計基準等の適用を継続しており、四半期連結財務諸表への影響はないとしている。
  3. FY2022-Q1AchievedAnnual report

    「The Company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the first quarter of the current fiscal year. In accordance with the transitional treatment set out 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 these standards will be applied prospectively. The application had no impact on the quarterly consolidated financial statements.」

    時価の算定に関する会計基準等を2022年3月期の期首にあたる当第1四半期から適用した。新たな会計方針を将来にわたって適用し、四半期連結財務諸表への影響はないとしている。
  4. FY2020First statedAnnual report

    「The Accounting Standard for Fair Value Measurement and related standards will be applied from the beginning of the fiscal year ending March 2022.」

    The company first disclosed plans to adopt the fair-value measurement accounting standard, its implementation guidance and related financial-instrument standards from the beginning of the fiscal year ending March 2022.
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Sanyo Industries's next results are scheduled for 2026-11-06. Read the earnings preview
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Adoption of the accounting standards for fair value measurement from the fiscal year ending March 2022 | SANYO INDUSTRIES,LTD. (5958) | Komori