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DCM Holdings (3050) · PolicyRestated

Adoption of the Accounting Standard for Fair Value Measurement

First written in FY2023-Q1. 4 of 5 entries say "Restated". Latest entry: FY2024.

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ProgressHeldSoftenedWorseRestatedFY2023-Q1 – FY20242022: 220222023: 220232024: 12024
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  1. FY2024RestatedAnnual report

    「The application had no impact on the consolidated financial statements.」

    The Implementation Guidance on the Accounting Standard for Fair Value Measurement and other standards were applied from the beginning of the fiscal year, and the absence of any impact on the financial statements was reconfirmed.
  2. FY2024-Q1RestatedAnnual report

    「The Implementation Guidance on the Accounting Standard for Fair Value Measurement and other standards were applied from the beginning of the current cumulative first quarter. In accordance with the transitional treatment prescribed in Paragraph 27-2 of the Implementation Guidance on the Accounting Standard for Fair Value Measurement, the new accounting policies prescribed by the Implementation Guidance on the Accounting Standard for Fair Value Measurement and other standards will be applied prospectively. There was no impact on the quarterly consolidated financial statements.」

    The policy of applying the Accounting Standard for Fair Value Measurement and other standards prospectively, and the absence of any impact on the quarterly consolidated financial statements, were reconfirmed.
  3. FY2023RestatedAnnual report

    「The application had no impact on the consolidated financial statements.」

    The prospective application of the Accounting Standard for Fair Value Measurement and other standards, and the absence of any impact on the consolidated financial statements, were reconfirmed.
  4. FY2023-Q2RestatedAnnual report

    「The Accounting Standard for Fair Value Measurement and other standards were applied from the beginning of the first quarter. In accordance with the transitional treatment prescribed in Paragraph 19 of the Accounting Standard for Fair Value Measurement and Paragraph 44-2 of the Accounting Standard for Financial Instruments, the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and other standards will be applied prospectively. There was no impact on the quarterly consolidated financial statements.」

    The policy of applying the Accounting Standard for Fair Value Measurement and other standards prospectively, and the absence of any impact on the quarterly consolidated financial statements, were reconfirmed.
  5. FY2023-Q1First statedAnnual report

    「The Accounting Standard for Fair Value Measurement and other standards were applied from the beginning of the current cumulative first quarter. In accordance with the transitional treatment prescribed in Paragraph 19 of the Accounting Standard for Fair Value Measurement and Paragraph 44-2 of the Accounting Standard for Financial Instruments, the new accounting policies prescribed by the Accounting Standard for Fair Value Measurement and other 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 beginning of the first quarter, and the new accounting policies were applied prospectively. It was disclosed that there was no impact on the financial statements.
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Adoption of the Accounting Standard for Fair Value Measurement | DCM Holdings Co.,Ltd. (3050) | Komori