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Izutsuya (8260) · InitiativeCited as achieved

Planned Adoption of New Accounting Standards, Including Fair Value Measurement

First written in FY2021. 2 of 5 entries say "Cited as achieved", first in FY2023-Q3. Latest entry: FY2023.

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ProgressHeldSoftenedWorseFirst statedFY2021 – FY2022AchievedFY2023-Q1Cited as achievedFY2023-Q3 – FY20232021: 120212022: 220222023: 22023
Same theme, other companies
Preparation for the Adoption of Multiple New Accounting and Disclosure StandardsA theme 184 companies write about · 0 as a headwind · 0 as a tailwind

The whole theme swung hardest in 2024: 1 of 6 companies on the "Worse" side.

0 other companies' latest entry also says "Cited as achieved".

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Showing 14 of the 184 companies compared. The sentences above are computed from all 184.
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  1. FY2023Cited as achievedAnnual report

    「The Company applied the Accounting Standard for Fair Value Measurement, Accounting Standard No. 30, dated 4 July 2019, hereinafter the Fair Value Measurement Standard, and related 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 Standard No. 10, dated 4 July 2019, the Company will apply the new accounting policies prescribed by the Fair Value Measurement Standard and related standards prospectively. There is no impact on the consolidated financial statements.」

    The Company applied the scheduled accounting standards on fair value measurement and related matters from the beginning of the fiscal year and states that there was no impact on the consolidated financial statements.
  2. FY2023-Q3Cited as achievedAnnual report

    「From the beginning of the first quarter, 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 prescribed in paragraph 19 of that 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 the standards prospectively. This has no impact on the quarterly consolidated financial statements.」

    The Company has applied the scheduled accounting standards on fair value measurement and related matters and states that there was no impact on the quarterly consolidated financial statements.
  3. 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 and will apply the new accounting policies prescribed by the standard prospectively 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” (ASBJ Statement No. 10, 4 July 2019).」

    The Company applied the accounting standards on fair value measurement and related matters, which had been scheduled for application from the beginning of the fiscal year ending February 2023, from the beginning of the first quarter of the current consolidated fiscal year. The Company states that there was no impact on the quarterly consolidated financial statements.
  4. FY2022RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement and the Implementation Guidance on Accounting Standard for Fair Value Measurement are scheduled to be applied from the beginning of the fiscal year ending February 2023.」

    The Company continues to plan to apply the new accounting standards on fair value measurement and related matters from the beginning of the fiscal year ending February 2023.
  5. FY2021First statedAnnual report

    「The Accounting Standard for Fair Value Measurement and the Implementation Guidance on Accounting Standard for Fair Value Measurement are scheduled to be applied from the beginning of the fiscal year ending February 2023. The Accounting Standard for Disclosure of Accounting Policies, Accounting Changes and Correction of Errors and the Accounting Standard for Disclosure of Accounting Estimates are scheduled to be applied from the end of the fiscal year ending February 2022.」

    The Company has disclosed plans to apply the new accounting standards on fair value measurement, disclosure of accounting policies and disclosure of accounting estimates from the end of the fiscal year ending February 2022 or the beginning of the fiscal year ending February 2023.
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Planned Adoption of New Accounting Standards, Including Fair Value Measurement | IZUTSUYA CO.,LTD. (8260) | Komori