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Abc-Mart (2670) · InitiativeRestated

Application of the Accounting Standards for Fair Value Measurement

First written in FY2023-Q1. 2 of 3 entries say "Restated". Latest entry: FY2024-Q3.

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ProgressHeldSoftenedWorseRestatedFY2023-Q1 – FY2024-Q32022: 120222023: 120232024: 1
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  1. FY2024-Q3RestatedAnnual report

    「The “Implementation Guidance on Accounting Standard for Fair Value Measurement” was adopted from the beginning of the first quarter of the current consolidated fiscal year, and the new accounting policies prescribed by the Implementation Guidance on Accounting Standard for Fair Value Measurement have been applied prospectively. This has had no impact on the quarterly consolidated financial statements.」

    The adoption of the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the fiscal year and the absence of any impact on the financial statements were reaffirmed.
  2. FY2024-Q1RestatedAnnual report

    「The Implementation Guidance on Accounting Standard for Fair Value Measurement (ASBJ Guidance No. 31, 17 June 2021, hereinafter the "Implementation Guidance on the Fair Value Measurement Accounting Standard") has been applied 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 Implementation Guidance on the Fair Value Measurement Accounting Standard, the new accounting policies prescribed by the guidance will be applied prospectively. This has no effect on the quarterly consolidated financial statements.」

    The adoption of the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the fiscal year and the absence of any impact on the financial statements were reaffirmed.
  3. FY2023-Q1First statedAnnual report

    「The “Accounting Standard for Fair Value Measurement” and related standards were adopted from the beginning of the first quarter of the current consolidated fiscal year, and the new accounting policies prescribed by the fair value measurement standards and related standards were applied prospectively. This change had no impact on the quarterly consolidated financial statements.」

    The accounting standards for fair value measurement and related standards were adopted from the beginning of the first quarter of the current consolidated fiscal year, and the new accounting policies were applied prospectively. It was stated that there was no impact on the financial statements.
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Abc-Mart's next results are scheduled for 2026-10-07. Read the earnings preview
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