Ait (9381) · InitiativeAchieved
Preparation for Applying New Accounting Standards in the Fiscal Year Ending February 2023
First written in FY2022. 1 of 2 entries say "Achieved", first in FY2023-Q1. Latest entry: FY2023-Q1.
2entries
1years
0from disclosures
How it moved
Same theme, other companies
Simultaneous application of the Revenue Recognition and Fair Value Measurement Accounting StandardsA theme 199 companies write about · 7 as a headwind · 2 as a tailwind
36 other companies' latest entry also says "Achieved".
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 199 companies compared. The sentences above are computed from all 199.Full recordFilings, disclosures and news, newest first
- FY2023-Q1AchievedAnnual report
「We have applied the “Accounting Standard for Revenue Recognition” (Accounting Standard No. 29, 31 March 2020) and related standards from the beginning of the first quarter of the current fiscal year.」
The planned adoption of the accounting standards for revenue recognition and related standards in the previous fiscal year moved into the implementation stage from the first quarter beginning 1 March 2022. - FY2022First statedAnnual report
「Scheduled adoption date: adoption is scheduled to begin at the start of the fiscal year ending February 2023.」
The company states for the first time that it plans to adopt the accounting standards for revenue recognition and accounting standards related to fair value measurement from the start of the fiscal year ending February 2023. The impact is still being assessed as of the preparation date.