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Sugimura Warehouse (9307) · PolicyRestated

Planned Adoption of Fair Value Measurement Standards from the Start of the Fiscal Year Ending March 2022

First written in FY2020. 2 of 4 entries say "Restated". Latest entry: FY2022-Q3.

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ProgressHeldSoftenedWorseFirst statedFY2020AchievedFY2022-Q1RestatedFY2022-Q2 – FY2022-Q32020: 120202021: 220212022: 12022
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Preparing for the application of the accounting standards for fair value measurementA theme 1853 companies write about · 5 as a headwind · 3 as a tailwind
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  1. FY2022-Q3RestatedAnnual report

    「「時価の算定に関する会計基準」等を第1四半期連結会計期間の期首から適用し、時価算定会計基準第19項及び「金融商品に関する会計基準」第44-2項に定める経過的な取扱いに従って、時価算定会計基準等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しております。なお、四半期連結財務諸表に与える影響はありません。」

    The Company continues to apply the Fair Value Measurement Accounting Standard and other standards, reconfirming that there is no impact on the quarterly consolidated financial statements.
  2. FY2022-Q2RestatedAnnual report

    「「時価の算定に関する会計基準」等を第1四半期連結会計期間の期首から適用し、時価算定会計基準第19項及び「金融商品に関する会計基準」第44-2項に定める経過的な取扱いに従って、時価算定会計基準等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しております。なお、四半期連結財務諸表に与える影響はありません。」

    The Company continues to apply the Fair Value Measurement Accounting Standard and other standards, reconfirming that there is no impact on the quarterly consolidated financial statements.
  3. FY2022-Q1AchievedAnnual report

    「The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the first quarter consolidated accounting period, and the new accounting policies prescribed by those standards will be applied prospectively. There was no impact on the quarterly consolidated financial statements.」

    2022年3月期首からの適用予定としていた時価算定会計基準等を実際に適用した。新たな会計方針を将来にわたり適用し、四半期連結財務諸表への影響はないと記載している。
  4. FY2020First statedAnnual report

    「「時価の算定に関する会計基準」及び「時価の算定に関する会計基準の適用指針」等について、2022年3月期の期首より適用予定であります。影響額は、当連結財務諸表の作成時において評価中です。」

    時価算定会計基準、棚卸資産・金融商品関連基準および時価開示適用指針を2022年3月期首から適用予定とし、影響額を評価中としている。
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Planned Adoption of Fair Value Measurement Standards from the Start of the Fiscal Year Ending March 2022 | Sugimura Warehouse Co.,Ltd. (9307) | Komori