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Hokuyu Lucky (2747) · PolicyRestated

Application of the Accounting Standard for Fair Value Measurement

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

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ProgressHeldSoftenedWorseRestatedFY2023-Q1 – FY2023-Q32022: 220222023: 12023
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  1. FY2023-Q3RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement and related standards have been applied from the beginning of the first quarter of the fiscal year, and the new accounting policies prescribed by those standards are being applied prospectively. There is no impact on the quarterly financial statements.」

    The company continued to apply the accounting standard for fair value measurement and related standards and stated that there was no impact on the quarterly financial statements.
  2. FY2023-Q2RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement and related standards have been applied from the beginning of the first quarter of the fiscal year, and the new accounting policies prescribed by those standards are being applied prospectively. There is no impact on the quarterly financial statements.」

    The company continued to apply the accounting standard for fair value measurement and related standards and stated that there was no impact on the quarterly financial statements.
  3. FY2023-Q1First statedAnnual report

    「The Accounting Standard for Fair Value Measurement (Accounting Standard No. 30, 4 July 2019, hereinafter the Fair Value Measurement Standard) and related standards have been applied from the beginning of the first quarter. In accordance with the transitional treatment set out in Paragraph 19 of the Fair Value Measurement Standard and Paragraph 44-2 of the Accounting Standard for Financial Instruments (Accounting Standard No. 10, 4 July 2019), the new accounting policies prescribed by the Fair Value Measurement Standard and related standards are being applied prospectively.」

    The Company applied the fair value measurement accounting standard and related standards from the beginning of the first quarter accounting period, and states that there was no impact on the quarterly financial statements.
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Hokuyu Lucky's next results are scheduled for 2026-10-09. Read the earnings preview
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Application of the Accounting Standard for Fair Value Measurement | Hokuyu Lucky Co.,Ltd. (2747) | Komori