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Shobunsha Holdings (9475) · PolicyAchieved

Future Application of Accounting Standards for Fair Value Measurement

First written in FY2021. 2 of 4 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2023-Q1.

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ProgressHeldSoftenedWorseAchievedFY2022-Q12021: 220212022: 22022
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  1. FY2023-Q1AchievedAnnual report

    「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021; hereinafter, the “Fair Value Measurement Guidance”) from the beginning of the first quarter of the current consolidated fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Guidance, the company will apply the new accounting policies prescribed in the guidance prospectively. There is no impact on the quarterly consolidated financial statements.」

    The Implementation Guidance on Accounting Standard for Fair Value Measurement, which had been scheduled for application from the beginning of the fiscal year ending March 2023, was applied from the beginning of the first quarter of the current consolidated fiscal year. There is no impact on the financial statements.
  2. FY2022ReframedAnnual report

    「Scheduled adoption date for the “Implementation Guidance on the Fair Value Measurement Accounting Standard”: from the beginning of the fiscal year ending March 2023.」

    After completing the application of the accounting standards for fair value measurement and related standards, the company disclosed that it plans to apply the new implementation guidance from the beginning of the fiscal year ending March 2023 and is assessing its impact.
  3. FY2022-Q1AchievedAnnual report

    「We applied the “Accounting Standard for Fair Value Measurement” (Accounting Standard No. 30, 4 July 2019) and other standards from the beginning of the first quarter of the current consolidated fiscal year.」

    The accounting standards for fair value measurement and related standards, originally scheduled for application from the beginning of the fiscal year ending March 2022, were applied from the beginning of the first quarter of the current consolidated fiscal year. There is no impact on the quarterly consolidated financial statements.
  4. FY2021First statedAnnual report

    「The fair value measurement standard and related standards will be applied from the beginning of the fiscal year ending March 2022. The impact of applying these standards on the consolidated financial statements had not yet been determined.」

    The Company plans to apply new accounting standards on fair value measurement, inventories, financial instruments, and related matters from the beginning of the fiscal year ending March 2022, with the amount of the impact yet to be determined.
Moved together

"Maintaining cash and cash equivalents" moved the same way as this thread, in the same document, in 2 of its 4 moves.

222222★123456
  1. ★This thread
  2. 1Maintaining cash and cash equivalents2×
  3. 2Strengthening the Publishing Business Through New Products, Reduced Returns and MAPPLE LINK2×
  4. 3Expanding the Passenger-Car and Commercial Navigation Market2×
  5. 4Rapid Performance Improvement and Business Expansion2×
  6. 5Launch of products and services under a value-added strategy for mapping and travel information2×
  7. 6Application of the Consolidated Taxation System and Tax-Effect Accounting for the Transition to the Group Tax Sharing System2×

★ 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.

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Future Application of Accounting Standards for Fair Value Measurement | Shobunsha Holdings,Inc. (9475) | Komori