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Japan Electronic Materials (6855) · InitiativeAchieved

Implementation in the Fiscal Year Ending March 2022 of New Accounting Standards on Fair Value Measurement and Financial Instruments

First written in FY2021. 1 of 2 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2022-Q1.

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ProgressHeldSoftenedWorseFirst statedFY20212021: 22021
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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. 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 consolidated fiscal year. In accordance with the transitional treatment under 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 the standard and related standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    The company applied the new accounting standard for fair value measurement that it had planned to apply from the fiscal year ending March 2022. It states that the application had no impact on the quarterly consolidated financial statements.
  2. FY2021First statedAnnual report

    「The Accounting Standard for Fair Value Measurement, the Implementation Guidance on Accounting Standard for Fair Value Measurement and other standards are scheduled to be applied from the beginning of the fiscal year ending March 2022. The amount of the impact is currently being assessed in preparing the consolidated financial statements.」

    The company states for the first time that it plans to apply new accounting standards concerning fair value measurement, inventory valuation, financial instruments and other matters from the fiscal year ending March 2022.
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Implementation in the Fiscal Year Ending March 2022 of New Accounting Standards on Fair Value Measurement and Financial Instruments | JAPAN ELECTRONIC MATERIALS CORPORATION (6855) | Komori