Komori
Lihit Lab. (7975) · PolicyAchieved

Planned application of the accounting standards for fair value measurement and related standards for the fiscal year ending February 2023

First written in FY2021. 1 of 3 entries say "Achieved", first in FY2023-Q1. Latest entry: FY2023-Q1.

3entries
2years
0from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseFirst statedFY2021 – FY20222021: 120212022: 22022
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

    「We adopted 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 specified in Paragraph 19 of the standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, 4 July 2019), we will apply the new accounting policies prescribed by these standards prospectively. There is no impact on the quarterly consolidated financial statements.」

    Although the accounting standards for fair value measurement and related standards had been scheduled for application from the beginning of the fiscal year ending February 2023, they were applied from the beginning of the first quarter of the current fiscal year. The company states that there was no impact on the financial statements.
  2. FY2022Addition scheduled for application in the fiscal year ending February 2024Annual report

    「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021) was scheduled to be applied from the beginning of the fiscal year ending February 2024.」

    In addition to the accounting standards for fair value measurement and related standards scheduled for application from the beginning of the fiscal year ending February 2023, the company plans to apply the implementation guidance concerning investment trusts and other instruments from the beginning of the fiscal year ending February 2024.
  3. FY2021First statedAnnual report

    「The standard is scheduled to be applied from the beginning of the fiscal year ending February 2023. The amount of the impact is being evaluated in preparing the current consolidated financial statements.」

    The company plans to apply the accounting standards for fair value measurement and related standards from the beginning of the fiscal year ending February 2023, and states that the amount of the impact is being evaluated.
Moved together

None of this company's other threads moved the same way in the same document twice or more.

When this could move next
No upcoming earnings preview for Lihit Lab. yet.
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Planned application of the accounting standards for fair value measurement and related standards for the fiscal year ending February 2023 | LIHIT LAB.,INC. (7975) | Komori