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Kawaden (6648) · PolicyAchieved

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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  1. FY2022-Q1AchievedAnnual report

    「We have applied the Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019) and related standards from the beginning of the first quarter accounting period. In accordance with the transitional treatment set out in Paragraph 19 of the fair value measurement standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), we will apply the new accounting policies prescribed by these standards prospectively. There is no impact on the quarterly financial statements.」

    2022年3月期の期首から適用予定としていた時価の算定に関する会計基準等を、当第1四半期会計期間の期首から適用した。
  2. FY2021RestatedAnnual report

    「（2）適用予定日 2022年３月期の期首から適用します。」

    時価の算定に関する会計基準等を2022年3月期の期首から適用する予定を継続している。影響額は現時点で未定である。
  3. FY2020First statedAnnual report

    「Planned application date for the Accounting Standard for Fair Value Measurement and related standards: from the beginning of the fiscal year ending March 2022.」

    時価の算定、棚卸資産、金融商品、時価開示に関する会計基準等について、2022年3月期の期首から適用する予定を初めて記載した。影響額は現時点で未定としている。
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Planned Application of the Accounting Standard for Fair Value Measurement from the Fiscal Year Ending March 2022 | KAWADEN CORPORATION (6648) | Komori