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Kyokuto (2300) · PolicyRestated

Application of the Accounting Standard for Fair Value Measurement and Related Standards

First written in FY2023-Q1. 2 of 4 entries say "Restated". Latest entry: FY2024-Q3.

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ProgressHeldSoftenedWorseFirst statedFY2023-Q1AdvancedFY2024-Q1RestatedFY2024-Q2 – FY2024-Q32022: 120222023: 220232024: 1
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Preparing for the application of the accounting standards for fair value measurementA theme 1842 companies write about · 5 as a headwind · 3 as a tailwind

140 other companies' latest entry also says "Restated".

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Showing 14 of the 196 companies compared. The sentences above are computed from all 196.Comparing 200 of the theme's 1883 threads.
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  1. FY2024-Q3RestatedAnnual report

    「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the current fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Implementation Guidance, the company applies the new accounting policies prescribed by the Implementation Guidance prospectively. The company states that this has no impact on the quarterly financial statements.」

    The company has reconfirmed its policy of applying the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the fiscal year and prospectively, and that there is no impact on the quarterly financial statements.
  2. FY2024-Q2RestatedAnnual report

    「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the current fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Implementation Guidance, the company applies the new accounting policies prescribed by the Implementation Guidance prospectively. The company states that this has no impact on the quarterly financial statements.」

    The company has reconfirmed its policy of applying the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the fiscal year and prospectively, and that there is no impact on the quarterly financial statements.
  3. FY2024-Q1AdvancedAnnual report

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

    The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the first quarter of the current fiscal year and applied the new accounting policies prospectively. It states that there is no impact on the quarterly financial statements.
  4. FY2023-Q1First statedAnnual report

    「The company applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards from the beginning of the first quarter of the current 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 (ASBJ Statement No. 10, 4 July 2019), the company applies the new accounting policies prescribed by the Fair Value Measurement Standard and other standards prospectively. The company states that this has no impact on the quarterly financial statements.」

    The company applied the Fair Value Measurement Standard and other standards from the beginning of the first quarter of the current fiscal year and has applied the new accounting policies prospectively. It states that there is no impact on the quarterly financial statements.
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Application of the Accounting Standard for Fair Value Measurement and Related Standards | Kyokuto Co.,Ltd. (2300) | Komori