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Seiwa Chuo Holdings (7531) · InitiativeRestated

Planned Adoption in 2022 of Standards on Fair Value Measurement, Inventory Valuation and Financial Instruments Accounting

First written in FY2020. 2 of 4 entries say "Restated". Latest entry: FY2022-Q3.

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ProgressHeldSoftenedWorseFirst statedFY2020AchievedFY2022-Q1RestatedFY2022-Q2 – FY2022-Q32021: 120212022: 32022
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  1. FY2022-Q3RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards were applied from the beginning of the first quarter of the consolidated fiscal period. In accordance with the transitional treatment stipulated 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), the new accounting policies prescribed by the Fair Value Measurement Standard and related standards will be applied prospectively. This will have 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、当四半期も財務諸表への影響がないことが再確認されている。
  2. FY2022-Q2RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and related standards were applied from the beginning of the first quarter of the consolidated fiscal period. In accordance with the transitional treatment stipulated 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), the new accounting policies prescribed by the Fair Value Measurement Standard and related standards will be applied prospectively. This will have no impact on the quarterly consolidated financial statements.」

    前年度に適用予定とされていた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、当四半期にも適用継続と影響なしが再確認されている。
  3. FY2022-Q1AchievedAnnual report

    「We applied the “Accounting Standard for Fair Value Measurement” (Accounting Standard No. 30, 4 July 2019) and other standards from the beginning of the first quarter of the current consolidated fiscal year.」

    2022年12月期首から適用予定とされていた時価算定会計基準等が、当第1四半期連結会計期間の期首から適用された。四半期連結財務諸表への影響はないと記載されている。
  4. FY2020First statedAnnual report

    「「時価の算定に関する会計基準」及び「時価の算定に関する会計基準の適用指針」等の適用予定日 2022年12月期の期首より適用予定であります。」

    時価算定、棚卸資産評価、金融商品等に関する複数の会計基準・適用指針を2022年12月期首から適用する予定が初めて記載されている。
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Planned Adoption in 2022 of Standards on Fair Value Measurement, Inventory Valuation and Financial Instruments Accounting | SEIWA CHUO HOLDINGS CORPORATION (7531) | Komori