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Eat&Holdings (2882) · PolicyRestated

Adoption of the Accounting Standard for Fair Value Measurement

First written in FY2023-Q3. 1 of 2 entries say "Restated". Latest entry: FY2023.

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ProgressHeldSoftenedWorseFirst statedFY2023-Q3 – FY20232023: 22023
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  1. FY2023RestatedAnnual report

    「The Company has applied the Accounting Standard for Fair Value Measurement and related standards from the current fiscal year and will apply prospectively the new accounting policies prescribed by those standards. There is no impact on the consolidated financial statements.」

    The Company also applied the fair value measurement accounting standards for the full fiscal year and stated that there was no impact on the consolidated financial statements.
  2. FY2023-Q3First statedAnnual report

    「From the beginning of the first quarter, we adopted the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards. In accordance with the transitional treatment prescribed in paragraph 19 of that standard and paragraph 44-2 of the Accounting Standard for Financial Instruments (ASBJ Statement No. 10, 4 July 2019), we will apply the new accounting policies prescribed by the standards prospectively. This has no impact on the quarterly consolidated financial statements.」

    The Company applied the accounting standards for fair value measurement and related standards from the beginning of the first quarter of the fiscal year, applying the new accounting policy prospectively. There was no impact on the quarterly consolidated financial statements.
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Adoption of the Accounting Standard for Fair Value Measurement | EAT&HOLDINGS Co.,Ltd (2882) | Komori