Komori
Sigma Koki (7713) · InitiativeAchieved

Adoption of the Accounting Standard for Fair Value Measurement

First written in FY2021. 2 of 3 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2023-Q1.

3entries
2years
0from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseAchievedFY2022-Q1 – FY2023-Q12021: 220212022: 12022
Same theme, other companies
Preparing for adoption of accounting standards for fair value measurementA theme 1870 companies write about · 5 as a headwind · 3 as a tailwind
Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 196 companies compared. The sentences above are computed from all 196.Comparing 200 of the theme's 1911 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2023-Q1AchievedAnnual report

    「「時価の算定に関する会計基準の適用指針」（企業会計基準適用指針第31号　2021年６月17日。以下「時価算定会計基準適用指針」という。）を当第１四半期連結会計期間の期首から適用し、時価算定会計基準適用指針第27－２項に定める経過的な取扱いに従って、時価算定会計基準適用指針が定める新たな会計方針を将来にわたって適用することといたしました。なお、当第１四半期連結累計期間において、四半期連結財務諸表に与える影響はありません。」

    時価の算定に関する会計基準の適用指針を当第1四半期連結会計期間の期首から適用し、適用による四半期連結財務諸表への影響はないとした。
  2. 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 company adopted the accounting standards for fair value measurement from the beginning of the first quarter and stated that there was no impact on the quarterly consolidated financial statements.
  3. FY2021First statedAnnual report

    「This will be applied from the beginning of the fiscal year ending May 2022.」

    時価の算定に関する会計基準等を2022年5月期の期首から適用する予定であり、影響額は評価中としている。
Moved together

"Revenue and Profit Growth in the Optical Components Business" moved the same way as this thread, in the same document, in 2 of its 3 moves.

2★1
  1. ★This thread
  2. 1Revenue and Profit Growth in the Optical Components Business2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
No upcoming earnings preview for Sigma Koki yet.
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Adoption of the Accounting Standard for Fair Value Measurement | SIGMA KOKI CO.,LTD. (7713) | Komori