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Seika (8061) · PolicyRestated

Scheduled Adoption of Fair Value Measurement Accounting Standards from the Fiscal Year Ending March 2022

First written in FY2020. 2 of 4 entries say "Restated". Latest entry: FY2023-Q2.

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ProgressHeldSoftenedWorseFirst statedFY2020AchievedFY2022-Q1RestatedFY2022 – FY2023-Q22020: 120202021: 120212022: 22022
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  1. FY2023-Q2RestatedAnnual report

    「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Implementation Guidance) from the beginning of the first quarter. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    The Company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter and stated that there was no impact on the quarterly consolidated financial statements.
  2. FY2022RestatedAnnual report

    「The Company applied the Accounting Standard for Fair Value Measurement and related standards from the beginning of the current consolidated fiscal year, and will apply the new accounting policies prescribed by those standards prospectively. There was no impact on the consolidated financial statements for the current consolidated fiscal year.」

    The Company applied the accounting standards for fair value measurement and related standards from the beginning of the fiscal year ending March 2022 and stated that there was no impact on the consolidated financial statements for the year.
  3. FY2022-Q1AchievedAnnual report

    「The Accounting Standard for Fair Value Measurement (ASBJ Statement 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 current fiscal year. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement 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 Fair Value Measurement Standard and related standards will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    The Company applied the accounting standards for fair value measurement and related standards, which had been scheduled for application from the beginning of the fiscal year ending March 2022, from the first quarter of that fiscal year. It stated that there was no impact on the quarterly consolidated financial statements.
  4. FY2020First statedAnnual report

    「The standard was scheduled to be applied from the beginning of the fiscal year ending March 2022.」

    The Company stated that the Accounting Standard for Fair Value Measurement and related standards for financial instruments were scheduled to be applied from the beginning of the fiscal year ending March 2022. The amount of the impact was under assessment.
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Scheduled Adoption of Fair Value Measurement Accounting Standards from the Fiscal Year Ending March 2022 | SEIKA CORPORATION (8061) | Komori