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Eiwa (9857) · TargetAchieved

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

First written in FY2020. 2 of 5 entries say "Achieved", first in FY2022-Q1. Latest entry: FY2022.

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ProgressHeldSoftenedWorseFirst statedFY2020 – FY2021AchievedFY2022-Q1RestatedFY2022-Q32020: 120202021: 220212022: 22022
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  1. FY2022AchievedAnnual report

    「We adopted the Accounting Standard for Fair Value Measurement and related standards from the beginning of the current consolidated fiscal year and will apply the new accounting policies prescribed by those standards prospectively. There was no impact on the consolidated financial statements.」

    It confirms that the accounting standards for fair value measurement and related requirements were applied from the beginning of the fiscal year ending March 2022 and had no impact on the consolidated financial statements.
  2. FY2022-Q3RestatedAnnual report

    「We adopted the Accounting Standard for Fair Value Measurement and other standards from the beginning of the first quarter and will apply the new accounting policies prescribed by those standards prospectively. The adoption had no impact on the quarterly consolidated financial statements.」

    It reconfirms the application of the accounting standards for fair value measurement and related requirements from the beginning of the fiscal year ending March 2022 and that they had no impact on the quarterly consolidated financial statements.
  3. FY2022-Q1AchievedAnnual report

    「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards have been adopted from the beginning of the first quarter consolidated accounting period. In accordance with the transitional treatment prescribed 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 new accounting policies prescribed by the standards will be applied prospectively. The adoption has no impact on the quarterly consolidated financial statements.」

    It states that the accounting standards for fair value measurement and related requirements were applied from the beginning of the fiscal year ending March 2022 and had no impact on the quarterly consolidated financial statements.
  4. FY2021Impact of application under assessmentAnnual report

    「(2) Scheduled date of application: The standards are scheduled to be applied from the beginning of the fiscal year ending March 2022. (3) Impact of application of the accounting standards and related requirements: The amount of the impact is being assessed as of the date of preparation of these consolidated financial statements.」

    It reconfirms that the accounting standards for fair value measurement and related requirements are scheduled to be applied from the beginning of the fiscal year ending March 2022, with the impact amount under assessment.
  5. FY2020First statedAnnual report

    「The Accounting Standard for Fair Value Measurement and its implementation guidance were scheduled to be applied from the beginning of the fiscal year ending March 2022.」

    It states that the accounting standards for fair value measurement and the related standards for financial instruments and inventories are scheduled to be applied from the beginning of the fiscal year ending March 2022.
Moved together

"Adoption of the New Revenue Recognition Standard from the Fiscal Year Ending March 2030" moved the same way as this thread, in the same document, in 2 of its 5 moves.

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  2. 1Adoption of the New Revenue Recognition Standard from the Fiscal Year Ending March 20302×

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Adoption of the Fair Value Measurement Accounting Standards from the Fiscal Year Ending March 2022 | EIWA CORPORATION (9857) | Komori