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Seiwa Electric Mfg. (6748) · InitiativeAchieved

Preparing to Adopt New Accounting Standards on Fair Value Measurement and Disclosure of Accounting Estimates

First written in FY2020. 3 of 6 entries say "Achieved", first in FY2021. Latest entry: FY2023-Q4.

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ProgressHeldSoftenedWorseFirst statedFY2020 – FY2020RestatedFY2023-Q12020: 220202021: 020212022: 320222023: 12023
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Preparing for the application of the accounting standards for fair value measurementA theme 1845 companies write about · 5 as a headwind · 3 as a tailwind
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  1. FY2023-Q4AchievedAnnual report

    「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) has been applied 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 new accounting policies prescribed by the Fair Value Measurement Guidance will be applied prospectively. There is no impact from this application.」

    時価算定会計基準の適用指針についても当第1四半期連結会計期間の期首から適用し、新たな会計方針を将来にわたって適用した。財務諸表への影響はないとしている。
  2. FY2023-Q1RestatedAnnual report

    「We applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the cumulative first-quarter period and, in accordance with the transitional treatment under paragraph 19 of the standard and paragraph 44-2 of the Accounting Standard for Financial Instruments, applied the new accounting policies prescribed by the standard prospectively. There was no impact on the quarterly consolidated financial statements.」

    時価算定会計基準等を第1四半期連結会計期間の期首から適用し、新たな会計方針を将来にわたって適用する取り扱いを継続している。四半期連結財務諸表への影響はないとしている。
  3. FY2022-Q4AchievedAnnual report

    「The Company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and other relevant standards from the beginning of the first quarter under review. 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 Company will apply the new accounting policies prescribed by the standards prospectively. There was no impact on the quarterly consolidated financial statements.」

    時価算定会計基準等を2022年12月期首から適用し、新たな会計方針を実施した。四半期連結財務諸表への影響はないとしている。
  4. FY2021AchievedAnnual report

    「We applied the Accounting Standard for Disclosure of Accounting Estimates to the consolidated financial statements for the fiscal year-end of the current consolidated fiscal year and included notes on significant accounting estimates in the consolidated financial statements.」

    会計上の見積りの開示に関する会計基準について、2021年12月期末からの適用と注記記載を実施した。一方、時価算定関連基準は2022年12月期首適用予定で、影響額は未定としている。
  5. FY2020RestatedAnnual report

    「「時価の算定に関する会計基準」等の適用予定日 2022年12月期の期首から適用します。 「会計上の見積りの開示に関する会計基準」 （２）適用予定日 2021年12月期の年度末から適用します。」

    時価算定、会計上の見積り開示、会計方針開示等の新会計基準について、適用予定時期と影響額評価中・未定の状態を継続して開示している。
  6. FY2020First statedAnnual report

    「「時価の算定に関する会計基準」等の適用予定日 2022年12月期の期首から適用します。 「会計上の見積りの開示に関する会計基準」 (2）適用予定日 2021年12月期の年度末から適用します。」

    時価算定、棚卸資産評価、金融商品、会計上の見積り開示等に関する新会計基準の適用予定時期と、影響額が未定または評価中であることを新たに開示した。
Moved together

"Transitioning Industrial, Road and Tunnel Lighting to LED and Expanding the Business" moved the same way as this thread, in the same document, in 2 of its 5 moves.

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  1. ★This thread
  2. 1Transitioning Industrial, Road and Tunnel Lighting to LED and Expanding the Business2×
  3. 2Provision for Losses Expected on Construction Contracts2×
  4. 3Application of the Revenue Recognition Accounting Standard for the Fiscal Year Ended March 20222×

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Preparing to Adopt New Accounting Standards on Fair Value Measurement and Disclosure of Accounting Estimates | SEIWA ELECTRIC MFG. CO.,LTD. (6748) | Komori