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Treasure Factory (3093) · PolicyAdvanced

Adoption of Accounting Standards for Fair Value Measurement

First written in FY2023-Q1. 1 of 3 entries say "Restated". Latest entry: FY2024.

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ProgressHeldSoftenedWorseFirst statedFY2023-Q1 – FY2023-Q32022: 120222023: 120232024: 12024
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  1. FY2024AdvancedAnnual report

    「The company adopted the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the current consolidated fiscal year, and stated that there was no impact on the consolidated financial statements as a result.」

    The company adopted the implementation guidance for the fair value measurement accounting standard from the beginning of the current fiscal year and disclosed that there was no additional 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 Accounting Standard”) and related standards have been applied from the beginning of the first-quarter consolidated 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 new accounting policies prescribed by the Fair Value Measurement Accounting Standard and related standards will be applied prospectively. The impact on the quarterly consolidated financial statements is immaterial.」

    The company reiterated the adoption of the fair value measurement accounting standards and stated that the impact on the financial statements was immaterial.
  3. FY2023-Q1First statedAnnual report

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

    The company adopted the accounting standards and other guidance on fair value measurement from the beginning of the first quarter of the current consolidated fiscal year and applied the new accounting policy prospectively. It stated that the impact on the financial statements was immaterial.
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Adoption of Accounting Standards for Fair Value Measurement | Treasure Factory Co.,LTD. (3093) | Komori