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Saikaya Department Store (8254) · PolicyAchieved

Planned application of the Accounting Standard for Fair Value Measurement and related standards in the fiscal year ending August 2022

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

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ProgressHeldSoftenedWorseAchievedFY2022 – FY2023-Q12022: 32022
Same theme, other companies
Preparing for adoption of accounting standards for fair value measurementA theme 1871 companies write about · 5 as a headwind · 3 as a tailwind
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  1. FY2023-Q1AchievedAnnual report

    「The Accounting Standard for Fair Value Measurement and other applicable standards were adopted from the beginning of the first quarter of the consolidated fiscal year. In accordance with the transitional treatment specified in the standards, the new accounting policies prescribed by the standards will be applied prospectively.」

    The company actually applied the Accounting Standard for Fair Value Measurement and other standards, which had been scheduled for application from the beginning of the fiscal year ending August 2022, from the beginning of the first quarter of the current consolidated fiscal year.
  2. FY2022AchievedAnnual report

    「The company applied the Accounting Standard for Fair Value Measurement (Accounting Standards Board of Japan Statement No. 30, 4 July 2019; hereinafter, the "Fair Value Measurement Standard") and other standards from the beginning of the current consolidated 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 (Accounting Standards Board of Japan Statement No. 10, 4 July 2019), the company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively.」

    The company actually applied the Fair Value Measurement Standard and other standards from the beginning of the current consolidated fiscal year.
  3. FY2022First statedAnnual report

    「Scheduled application date for the Accounting Standard for Fair Value Measurement and other standards The standards are scheduled to be applied from the beginning of the fiscal year ending August 2022.」

    The company stated that it plans to apply the Accounting Standard for Fair Value Measurement, the accounting standard for financial instruments and other standards from the beginning of the fiscal year ending August 2022.
Moved together

"Opening New Shops and Expanding Sales-Floor Space" moved the same way as this thread, in the same document, in 2 of its 2 moves.

222222★123456
  1. ★This thread
  2. 1Opening New Shops and Expanding Sales-Floor Space2×
  3. 2Promoting Low-Cost Operations2×
  4. 3Achieving net sales above the previous fiscal year’s results2×
  5. 4Impact of COVID-19 on Demand, Supply and Operating Activities2×
  6. 5Accounting Estimates Based on Assumptions Regarding the Impact of COVID-192×
  7. 6Planned application of the Revenue Recognition Accounting Standard for the fiscal year ending February 20232×

★ 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
Saikaya Department Store's next results are scheduled for 2026-10-15. Read the earnings preview
News
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