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Arr Planner (2983) · PolicyRestated

Adoption of the Accounting Standard for Fair Value Measurement

First written in FY2023-Q1. 3 of 4 entries say "Restated". Latest entry: FY2024-Q2.

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ProgressHeldSoftenedWorseRestatedFY2023-Q1 – FY2024-Q22022: 120222023: 32023
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  1. FY2024-Q2RestatedAnnual report

    「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Implementation Guidance) from the beginning of the first quarter. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    The company continues to apply the fair-value measurement guidance and reports no impact on the quarterly consolidated financial statements.
  2. FY2024-Q1RestatedAnnual report

    「We have applied the Implementation Guidance on Accounting Standard for Fair Value Measurement (Accounting Standards Implementation Guidance No. 31, 17 June 2021; hereinafter, the Fair Value Measurement Implementation Guidance) from the beginning of the first quarter of the current fiscal year. In accordance with the transitional treatment prescribed in paragraph 27-2 of the Fair Value Measurement Implementation Guidance, the new accounting policies prescribed therein will be applied prospectively. There is no impact on the quarterly consolidated financial statements.」

    The Guidance on Accounting Standards for Fair Value Measurement was applied from the first quarter, but it is stated that there was no impact on the quarterly consolidated financial statements.
  3. FY2023RestatedAnnual report

    「We applied the Accounting Standard for Fair Value Measurement and other standards from the beginning of the current consolidated fiscal year and adopted the new accounting policies prescribed by those standards prospectively. The application had no impact on the consolidated financial statements for the current consolidated fiscal year.」

    The fair value measurement accounting standards continue to be applied, with no impact on the consolidated financial statements.
  4. FY2023-Q1First statedAnnual report

    「The Accounting Standard for Fair Value Measurement and related standards were applied from the beginning of the first quarter consolidated accounting period, and the new accounting policies prescribed by those standards will be applied prospectively. There was no impact on the quarterly consolidated financial statements.」

    The Accounting Standard for Fair Value Measurement and other standards were applied from the first quarter beginning on 1 February 2022, with no impact on the quarterly consolidated financial statements.
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Adoption of the Accounting Standard for Fair Value Measurement | Arr Planner Co.,Ltd. (2983) | Komori