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Halows (2742) · PolicyRestated

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

First written in FY2023-Q1. 3 of 4 entries say "Restated". Latest entry: FY2024.

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ProgressHeldSoftenedWorseRestatedFY2023-Q1 – FY20242022: 220222023: 120232024: 12024
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Preparations for the adoption of accounting standards for fair value measurementA theme 1882 companies write about · 5 as a headwind · 3 as a tailwind
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  1. FY2024RestatedAnnual report

    「The company began applying 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 accounting period and will apply the new accounting policies prescribed by those standards prospectively. There is no impact on the quarterly financial statements.」

    The Company continued to report the application of the Fair Value Measurement Accounting Standard and related standards and their lack of impact on the financial statements.
  2. FY2023-Q3RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards have been applied from the beginning of the first quarter. 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 new accounting policies prescribed by the Fair Value Measurement Standard and other standards will be applied prospectively. There is no impact on the quarterly financial statements.」

    The Company again reported the application of the Fair Value Measurement Accounting Standard and related standards and their lack of impact on the quarterly financial statements.
  3. FY2023-Q2RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019; hereinafter, the “Fair Value Measurement Standard”) and other standards have been applied from the beginning of the first quarter. 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 new accounting policies prescribed by the Fair Value Measurement Standard and other standards will be applied prospectively. There is no impact on the quarterly financial statements.」

    The Company continued to report the application of the accounting standards and related standards for fair value measurement and their lack of 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 Accounting Standard”) and related standards from the beginning of the first quarter accounting period. In accordance with the transitional treatment prescribed in Paragraph 19 of the Fair Value Measurement Accounting Standard and Paragraph 44-2 of the “Accounting Standard for Financial Instruments” (ASBJ Statement No. 10, 4 July 2019), the Company will apply the new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards prospectively.」

    The Company applied the accounting standards and related standards for fair value measurement from the beginning of the first quarter accounting period and stated that they had no impact on the quarterly financial statements.
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Application of the Accounting Standard for Fair Value Measurement and Related Standards | HALOWS CO.,LTD. (2742) | Komori