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PAL GROUP Holdings (2726) · FactRestated

Planned application of the accounting standards for fair value measurement and related standards for the fiscal year ending February 2023

First written in FY2021. 2 of 4 entries say "Restated". Latest entry: FY2023-Q3.

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ProgressHeldSoftenedWorseFirst statedFY2021AchievedFY2023-Q1RestatedFY2023-Q2 – FY2023-Q32021: 120212022: 220222023: 1
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  1. FY2023-Q3RestatedAnnual report

    「The company has applied the “Accounting Standard for Fair Value Measurement” and related standards from the beginning of the first quarter of the current consolidated fiscal year, and will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively. The company states that this had no impact on the quarterly consolidated financial statements.」

    The Company continued applying the accounting standards for fair value measurement and related standards, reconfirming that there is no impact on the quarterly consolidated financial statements.
  2. FY2023-Q2RestatedAnnual report

    「The company has applied the “Accounting Standard for Fair Value Measurement” and related standards from the beginning of the first quarter of the current consolidated fiscal year, and will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively. The company states that this had no impact on the quarterly consolidated financial statements.」

    The Company continued applying the accounting standards for fair value measurement and related standards, reconfirming that there is no impact on the quarterly consolidated financial statements.
  3. FY2023-Q1AchievedAnnual report

    「The company has applied the “Accounting Standard for Fair Value Measurement” (Accounting Standard No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Accounting Standard”) and related standards from the beginning of the first quarter of the current consolidated fiscal year, and will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively.」

    The company applied the Fair Value Measurement Accounting Standard and related standards, which had been scheduled for application from the fiscal year ending February 2023, from the beginning of the first quarter. It states that there was no impact on the quarterly consolidated financial statements.
  4. FY2021First statedAnnual report

    「“Accounting Standard for Fair Value Measurement” and “Implementation Guidance on Accounting Standard for Fair Value Measurement”」

    This is the first disclosure that the fair value measurement accounting standard, standards relating to inventories and financial instruments, and the implementation guidance on fair value disclosures were scheduled to be applied from the beginning of the fiscal year ending February 2023.
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Planned application of the accounting standards for fair value measurement and related standards for the fiscal year ending February 2023 | PAL GROUP Holdings CO.,LTD (2726) | Komori