Komori
SK-Electronics (6677) · InitiativeAchieved

Application of the Accounting Standard for Fair Value Measurement and Other Relevant Standards in the Fiscal Year Ending September 2022

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

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ProgressHeldSoftenedWorseFirst statedFY2020 – FY20212020: 12021: 120212022: 12022
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  1. 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.」

    The fair value measurement-related standards and other standards scheduled for application from the beginning of the fiscal year ending September 2022 were actually applied from the beginning of the first quarter of the fiscal year under review. It was stated that there was no impact on the financial statements.
  2. FY2021RestatedAnnual report

    「The standards will be applied from the beginning of the fiscal year ending September 2022. The Guidance on Implementing the Accounting Standard for Fair Value Measurement (revised in 2021) is scheduled to be applied from the beginning of the fiscal year ending September 2023.」

    The standards related to fair value measurement are scheduled to be applied from the beginning of the fiscal year ending September 2022, and the guidance revised in 2021 from the beginning of the fiscal year ending September 2023.
  3. FY2020First statedAnnual report

    「The standard is scheduled to be applied from the beginning of the fiscal year ending September 2022.」

    The company plans to apply the Accounting Standard for Fair Value Measurement, the Accounting Standard for Inventory Valuation, the Accounting Standard for Financial Instruments and other standards from the beginning of the fiscal year ending September 2022, and states that the amount of their impact on the consolidated financial statements is undetermined at this time.
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