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Suido Kiko (6403) · PolicyAchieved

Application of the fair-value measurement accounting standard from the fiscal year ending March 2022

First written in FY2020. 2 of 4 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2023-Q2.

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ProgressHeldSoftenedWorseFirst statedFY2020AchievedFY2021 – FY2023-Q22020: 120202021: 220212022: 12022
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  1. FY2023-Q2AchievedAnnual report

    「The Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the "Fair Value Measurement Guidance") from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the Company will apply the new accounting policies prescribed by the guidance prospectively. This has no impact on the quarterly consolidated financial statements.」

    時価算定会計基準の適用指針の改正についても、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としている。
  2. FY2022-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.」

    時価の算定に関する会計基準等を2022年3月期の第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としている。
  3. FY2021AdvancedAnnual report

    「We will apply the standard from the beginning of the fiscal year ending March 2022.」

    時価の算定に関する会計基準等について、2022年3月期首から適用することを明示している。
  4. FY2020First statedAnnual report

    「(2) 適用予定日 2022年3月期の期首より適用予定です。」

    時価の算定に関する会計基準、金融商品会計基準等について、2022年3月期首から適用予定であり、影響額は評価中としている。
Moved together

"Proposal-Based Sales for Facility Renewal and Maintenance, and Service Capacity Enhancement" moved the same way as this thread, in the same document, in 3 of its 4 moves.

3222★1234
  1. ★This thread
  2. 1Proposal-Based Sales for Facility Renewal and Maintenance, and Service Capacity Enhancement3×
  3. 2Expanding the Business Through Proposals, Services, Partnerships and Production Capacity2×
  4. 3Expanding the Environmental Business Through Membrane Treatment Technology and Engineering Expertise2×
  5. 4Consideration of Applying the Accounting Standard for Revenue Recognition2×

★ 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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Application of the fair-value measurement accounting standard from the fiscal year ending March 2022 | SUIDO KIKO KAISHA,LTD. (6403) | Komori