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Sakae Electronics (7567) · InitiativeRestated

Planned Adoption of New Accounting Standards for Fair Value Measurement and Financial Instruments from the Fiscal Year Ending March 2022

First written in FY2020. 4 of 6 entries say "Restated". Latest entry: FY2022.

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ProgressHeldSoftenedWorseFirst statedFY2020 – FY2021RestatedFY2022-Q2 – FY20222020: 120202021: 320212022: 22022
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  1. FY2022RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards have been applied from the beginning of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Accounting Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards will be applied prospectively. There is no impact on the consolidated financial statements.」

    時価算定等に関する新会計基準を当連結会計年度の期首から適用している状態を再確認している。
  2. FY2022-Q3RestatedAnnual report

    「From the beginning of the first quarter consolidated accounting period, 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 set out in 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 these standards prospectively. There is no impact on the quarterly consolidated financial statements.」

    時価算定等に関する新会計基準を第1四半期連結会計期間の期首から適用している状態と、四半期連結財務諸表への影響がないことを再確認している。
  3. FY2022-Q2RestatedAnnual report

    「From the beginning of the first quarter consolidated accounting period, 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 set out in 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 these standards prospectively. There is no impact on the quarterly consolidated financial statements.」

    時価算定等に関する新会計基準を第1四半期連結会計期間の期首から適用している状態を再確認している。
  4. FY2022-Q1AchievedAnnual report

    「The Group adopted 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 of the current fiscal year and will apply the new accounting policies prescribed by these standards prospectively in accordance with the transitional treatment set out in Paragraph 19 of the Fair Value Measurement Accounting Standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, 4 July 2019).」

    2022年3月期の期首から適用予定としていた時価算定等に関する新会計基準を、当第1四半期連結会計期間の期首から実際に適用している。四半期連結財務諸表への影響はないとしている。
  5. FY2021RestatedAnnual report

    「The standard is scheduled to be applied from the beginning of the fiscal year ending March 2022. The impact is being assessed in preparing these consolidated financial statements.」

    時価算定等に関する新会計基準を2022年3月期の期首から適用予定とし、影響額を評価中とする状態を継続している。
  6. FY2020First statedAnnual report

    「「時価の算定に関する会計基準」等について、2022年3月期の期首より適用予定であります。影響額は、当連結財務諸表の作成時において評価中です。」

    時価算定、棚卸資産、金融商品等に関する新会計基準・適用指針を2022年3月期の期首から適用予定とし、影響額を評価中としている。
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Planned Adoption of New Accounting Standards for Fair Value Measurement and Financial Instruments from the Fiscal Year Ending March 2022 | SAKAE ELECTRONICS CORPORATION (7567) | Komori