Komori
Arigatou Services (3177) · FactRestated

Adoption of the Fair Value Measurement Standard

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

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ProgressHeldSoftenedWorseRestatedFY2023-Q1 – FY20242022: 220222023: 120232024: 12024
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  1. FY2024RestatedAnnual report

    「The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the current consolidated fiscal year and decided to apply the new accounting policies prescribed by the guidance prospectively. This had no impact on the consolidated financial statements for the current consolidated fiscal year.」

    The company applied the Implementation Guidance on Accounting Standard for Fair Value Measurement from the beginning of the current consolidated fiscal year and stated that it had no impact on the financial statements.
  2. FY2023-Q3RestatedAnnual report

    「There was no impact on the quarterly consolidated financial statements.」

    The company continues to apply the accounting standards for fair value measurement and related standards, and reiterated that they have no impact on the quarterly consolidated financial statements.
  3. FY2023-Q2RestatedAnnual report

    「There was no impact on the quarterly consolidated financial statements.」

    The company continues to apply the accounting standards for fair value measurement and related standards, but stated that they have no impact on the quarterly consolidated financial statements.
  4. FY2023-Q1First statedAnnual report

    「The Group adopted the “Accounting Standard for Fair Value Measurement” (ASBJ Statement No. 30, 4 July 2019) and other relevant standards from the beginning of the first quarter of the current fiscal year and will apply the new accounting policies prescribed by these standards prospectively in accordance with the transitional treatment set out 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 company applied the accounting standards for fair value measurement and related standards from the beginning of the fiscal year, but stated that they had no impact on the quarterly consolidated financial statements.
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